State organizations are monitoring Congress out of concern that lawmakers might include language limiting the ability of states to implement South Dakota v. Wayfair Inc. in “must-pass” legislation in the last days of the year.
Organizations on watch include the Multistate Tax Commission and the Federation of Tax Administrators, according to Utah State Tax Commission Chair John Valentine, who also chairs the MTC.
“We keep hearing rumors that the plan is to take the Sensenbrenner bill and stick it into a bill that must pass in the lame-duck session,” Valentine said November 6 during the MTC’s fall committee meetings.
He was referring to H.R. 6824, the Online Sales Simplicity and Small Business Relief Act of 2018, introduced by Rep. F. James Sensenbrenner Jr., R-Wis., in September. The bill would ban states from retroactively enforcing Wayfair and would exempt remote sellers from collection duties if they have $10 million or less in annual gross national sales; it also would require states to join a congressionally approved compact before imposing collection requirements.
by Amy Hamilton
November 7, 2018