AN ACT TO CREATE THE "RETAILER TAX FAIRNESS ACT"; TO DEFINE CERTAIN TERMS RELATING TO ELECTRONIC PAYMENT TRANSACTIONS; TO PROVIDE THAT A MERCHANT OR SELLER COLLECTING STATE TAXES OR LOCAL TAXES FROM A PURCHASER IN ANY ELECTRONIC PAYMENT TRANSACTION FOR WHICH THE MERCHANT OR SELLER PAYS OR IS CHARGED AN INTERCHANGE FEE WILL BE ENTITLED TO A CREDIT AGAINST SUCH TAXES; TO PROVIDE FOR THE AMOUNT OF THE TAX CREDIT; AND FOR RELATED PURPOSES.