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SJM104.....................................................by STATE AFFAIRS
STREAMLINED SALES AND USE TAX AGREEMENT - Stating findings of the
Legislature and requesting Congress to authorize those states which have
become members of the Streamlined Sales and Use Tax Agreement to require
sales and use tax collection responsibility on the part of remote sellers
who have no physical presence in the state.
04/24 Senate intro - 1st rdg - to printing
04/25 Rpt prt - to 10th Ord
04/29 10th ord - ADOPTED - voice vote
Floor Sponsor - Bunderson
Title apvd - to House
04/30 House intro - 1st rdg - to 2nd rdg
05/01 2nd rdg - to 3rd rdg
05/03 3rd rdg - FAILED - voice vote
Floor Sponsor - Gagner
Filed with Secretary of the Senate
|||| LEGISLATURE OF THE STATE OF IDAHO ||||
Fifty-seventh Legislature First Regular Session - 2003
IN THE SENATE
SENATE JOINT MEMORIAL NO. 104
BY STATE AFFAIRS COMMITTEE
1 A JOINT MEMORIAL
2 TO THE SENATE AND HOUSE OF REPRESENTATIVES OF THE UNITED STATES IN CONGRESS
3 ASSEMBLED, AND TO THE CONGRESSIONAL DELEGATION REPRESENTING THE STATE OF
4 IDAHO IN THE CONGRESS OF THE UNITED STATES.
5 We, your Memorialists, the Senate and the House of Representatives of the
6 State of Idaho assembled in the First Regular Session of the Fifty-seventh
7 Idaho Legislature, do hereby respectfully represent that:
8 WHEREAS, Idaho is among the forty-five states and the District of Columbia
9 to impose a sales and use tax; and
10 WHEREAS, the United States Supreme Court in its decisions in National
11 Bellas Hess v. Department of Revenue of Illinois, 386 U.S. 753 (1967) and
12 Quill Corp. v. North Dakota, 504 U.S. 298 (1992) denies to states the author-
13 ity to require collection of sales and use taxes by out-of-state remote
14 sellers (e.g. Internet and catalog sellers) who have no physical presence in
15 the state due to the "undue burden" that results from the complexities associ-
16 ated with differing state and local sales tax laws; and
17 WHEREAS, the inability of states like Idaho to require certain direct
18 marketers and other businesses selling to their residents to collect sales and
19 use tax places many community businesses that support state and local govern-
20 ment and local community activities at a substantial competitive disadvantage;
21 and
22 WHEREAS, restrictions on collections of such taxes result in a loss of
23 revenue equaling billions of dollars to the states and millions of dollars to
24 the state of Idaho; and
25 WHEREAS, there is a clear need for simplification of state and local sales
26 tax administration and greater uniformity among states in the administration
27 of sales and use tax to avoid imposing an undue burden on interstate commerce;
28 and
29 WHEREAS, more than thirty states are now involved in the Streamlined Sales
30 Tax Project that has as its goal the development of a radically simplified
31 sales tax administration system that will reduce the compliance burden for all
32 types of retailers; and
33 WHEREAS, thirty-three states have joined together to adopt the Streamlined
34 Sales and Use Tax Agreement which provides for member states to make substan-
35 tive simplifications to their sales and use tax systems to remove or substan-
36 tially reduce the burdens on interstate commerce addressed in the Quill and
37 National Bellas Hess cases; and
38 WHEREAS, one of the goals of the Streamlined Sales Tax Project is to
39 encourage the registration and collection of sales and use taxes by remote
40 sellers who are not now collecting such taxes on otherwise taxable sales to
41 customers located in states where the remote sellers do not have physical
42 presence sufficient to subject them to the states' jurisdiction to require
43 such collection; and
44 WHEREAS, the Streamlined Sales and Use Tax Agreement provides that when
2
1 ten states representing twenty percent of the population of all states impos-
2 ing sales and use taxes have enacted the required simplification provisions
3 addressed in the agreement and been admitted to membership in the agreement,
4 the agreement shall take effect.
5 NOW, THEREFORE, BE IT RESOLVED by the members of the First Regular Session
6 of the Fifty-seventh Idaho Legislature, the Senate and the House of Represen-
7 tatives concurring therein, that we respectfully urge the Congress of the
8 United States to authorize those states which have become members of the
9 Streamlined Sales and Use Tax Agreement, by conforming their sales and use tax
10 laws to the requirements of the agreement, to require sales and use tax col-
11 lection responsibility on the part of remote sellers who have no physical
12 presence in the state.
13 BE IT FURTHER RESOLVED that the Secretary of the Senate be, and she is
14 hereby authorized and directed to forward a copy of this Memorial to the Pres-
15 ident of the Senate and the Speaker of the House of Representatives of Con-
16 gress, and the congressional delegation representing the State of Idaho in the
17 Congress of the United States.