What do you like doing in your spare time? [efukt.fun] e fukt Some argue the bill, called the Marketplace Fairness Act, would be a tax increase as it allows for a levy to be assessed on goods that are currently sold tax-free. Others argue that many goods sold in cyberspace are already subject to sales tax – depending on the physical presence of the seller and the shipping address of the buyer – and that what some call "tax avoidance" is actually "tax evasion" since people who pay no tax at the time of sales are supposed to voluntarily remit payment in their home state.