Multistate – House Judiciary Committee Weighs In On Wayfair Tuesday July 24, 2018 10:00 Eastern

On September 18, 2013, Chairman Goodlatte set forth his Basic Principles on Remote Sales Tax. Congress had 25 years to respond to Quill and came close in 2015. In response to Wayfair, Chairman Goodlatte is conducting a hearing on Tuesday, July 24, 2018 at 10:00 AM Eastern to address the impact of the Wayfair decision on Consumers and Small Businesses.

Examining the Wayfair decision and its Ramifications for Consumers and Small Businesses

September 18, 2013 Basic Principles on Remote Sales Tax

1. Tax Relief – Using the Internet should not create new or discriminatory taxes not faced in the offline world. Nor should any fresh precedent be created for other areas of interstate taxation by States.

2. Tech Neutrality – Brick & Mortar, Exclusively Online, and Brick & Click businesses should all be on equal footing. The sales tax compliance burden on online Internet sellers should not be less, but neither should it be greater than that on similarly situated offline businesses.

3. No Regulation Without Representation – Those who would bear state taxation, regulation and compliance burdens should have direct recourse to protest unfair, unwise or discriminatory rates and enforcement.

4. Simplicity – Governments should not stifle businesses by shifting onerous compliance requirements onto them; laws should be so simple and compliance so inexpensive and reliable as to render a small business exemption unnecessary.

5. Tax Competition – Governments should be encouraged to compete with one another to keep tax rates low and American businesses should not be disadvantaged vis-a-vis their foreign competitors.

6. States’ Rights – States should be sovereign within their physical boundaries. In addition, the federal government should not mandate that States impose any sales tax compliance burdens.

7. Privacy Rights – Sensitive customer data must be protected.

For Further Information

Principles on Internet Sales Tax

 

Multistate – Marketplace Fairness Act: Chairman Goodlatte Releases Long Awaited Discussion Draft January 2015

Multi-state – Online Sales Simplification Act Of 2016 Discussion Draft Released By Chairman Bob Goodlatte (R-VA)

Multi-State – Marketplace Fairness Act, What’s Next?

Washington – Amazon Begins Marketplace Sales Tax Collection January 1, 2018

Special Report – MFA – 7 Principles on Remote Sales Tax

 

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