AZ HCM2006

Urges Congress to enact uniform national legislation requiring remote sellers to collect and remit sales taxes across all states.

Cites the Supreme Court's South Dakota v. Wayfair decision that overturned the physical presence requirement for sales tax collection, allowing states to require remote sellers to register and collect taxes.

Identifies the problem of conflicting and complex tax requirements across thousands of state and local jurisdictions with differing tax rates, thresholds, taxable categories, and start dates for remote sellers.

Requests Congress establish clarity and uniformity in sales tax collection requirements, including standards for tax rates, timelines, phase-in periods, remission procedures, and small business exemptions.

Directs the Arizona Secretary of State to transmit the memorial to the President of the U.S. Senate, Speaker of the House, and all Arizona members of Congress.