Within the past year we provided a view of the future of buying and selling with a focus on issues that relate to today’s hearing: how advances in technology will change the role of place in where buyers and sellers are located. We gave this report the title, “Future Marketplace: Free and Fair” because that title reflects how technology and the sales tax are one force giving shape to the future of the marketplace.

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Bucket-wheel excavators mine rare earth materials on Ukrainian soil on February 25, 2025, in the Zhytomyr region of Ukraine. (Kostiantyn Liberov via Getty Images)