FL S0094

Urges Congress to authorize states complying with the Streamlined Sales and Use Tax Agreement to require out-of-state sellers to collect sales and use taxes, regardless of physical presence in the state.

Identifies that Supreme Court decisions in National Bellas Hess (1967) and Quill (1992) currently prohibit states from requiring out-of-state sellers without physical presence to collect sales taxes.

Notes that estimated state revenue losses from lack of such authority totaled approximately $16.1 billion in 2003, with Florida losing hundreds of millions annually.

Highlights inequities between local "bricks and mortar" retailers required to collect sales tax and out-of-state remote sellers exempt from collection, and a "digital divide" where higher-income households can make tax-exempt online purchases while lower-income consumers bear disproportionate tax burdens.

References the Streamlined Sales and Use Tax Agreement ratified by 35 states on November 12, 2002, which simplifies state sales tax systems and creates a framework for Congressional action to overturn the Bellas Hess and Quill decisions.