Location, location, location. The number one rule in real estate is now the tipping point in the debate on Internet sales tax. Battling legislation calls into play the fairness of destination versus origin sourcing when applying sales tax rules. While lawmakers continue to drag their feet on a formal decision, there’s no shortage of options (or arguments) for who should have the power to collect should a federal remote seller sales tax law go into effect. In June, another proposal hit the hopper, this time from Utah Rep. Jason Chaffetz, bringing the official bill count up to three.