Multi-State – State Of Wayfair: Some Retail Groups Still Believe In Congress

Some parties aren’t giving up on congressional action on online sales taxation.

The American Catalog Mailers Association (ACMA), in a letter to congressional leadership, urged lawmakers to introduce and enact legislation before the end of the year “that allows small businesses to fully and accurately comply” with the U.S. Supreme Court’s decision in South Dakota v. Wayfair.

The Oct. 23 letter asks that the legislation establish a “realistic and orderly” phase-in date of April 1, 2019, and prohibit retroactive enforcement.

Since the Wayfair ruling, three federal proposals concerning online sales tax have been introduced in Congress. All three have aimed to either curb or reverse the high court’s ruling:

  • The Online Sales Simplicity and Small Business Relief Act of 2018 (H.R. 6814), which seeks to ban retroactive tax collections, establish a Jan. 1, 2019, implementation date for state economic nexus laws, and create a small seller exception;
  • The, which includes measures designed to ease the burden for out-of-state vendors working to comply with sales and use taxes in other states; and
  • The Stop Taxing Our Potential (STOP) Act (S. 3180), which would bar states from imposing an obligation on a seller to collect and remit sales tax unless a physical presence is established by a party’s business activities.

None of the bills has received congressional consideration.

Bloomberg BNA
Daily Tax Report: State
by Ryan Prete
October 24, 2018

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