AZ SCM1003

Urges the U.S. Congress to enact uniform national legislation requiring remote sellers to collect and remit sales taxes across state lines.

Cites the Supreme Court's South Dakota v. Wayfair decision that eliminated the physical presence requirement for states to impose sales tax collection duties on remote sellers.

Identifies the problem of conflicting and complex tax requirements across thousands of state and local jurisdictions with varying tax rates, thresholds, taxable categories, and compliance start dates.

Requests Congress to establish clear, uniform standards including tax rate consistency, collection timelines, phase-in periods for compliance, remission standards, and small business exemptions.

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