Consumer and Main Street Protection Act of 1997

Consumer and Main Street Protection Act of 1997 - Authorizes States to require a person who is subject to the personal jurisdiction of the State to collect and remit a State sales tax, a local sales tax, or both, with respect to tangible personal property if: (1) the destination of the tangible personal property is in the State; (2) during the preceding year, the person has gross receipts from sales of such tangible personal property in the United States exceeding $3 million or in the State exceeding $100,000; and (3) the State, on behalf of its local jurisdictions, collects and administers all local sales taxes imposed pursuant to this Act.

Provides for treatment of local sales taxes, return and remittance requirements, and application of State law.

Provides that a State shall not have power to require any person to collect a State or local sales tax unless the State has a toll-free telephone service to provide information relating to the collection of such tax.