FL H0323

Urges Congress to enact legislation authorizing states complying with the Streamlined Sales and Use Tax Agreement to require out-of-state sellers to collect sales and use taxes.

Notes Supreme Court decisions in National Bellas Hess (1967) and Quill (1992) currently prevent states from requiring sales tax collection by out-of-state sellers without physical presence, but acknowledge Congress has authority to change this.

Cites estimated state revenue losses of $16.1 billion in 2003 from lack of authority to tax remote sales, with Florida losing hundreds of millions annually, and identifies tax inequity between brick-and-mortar retailers and out-of-state sellers.

References 35 states including Florida ratifying the Streamlined Sales and Use Tax Agreement on November 12, 2002, with 21 states representing 35 percent of U.S. population enacting compliance legislation by July 1, 2004.

Directs copies of this memorial be sent to the President, Senate President, House Speaker, and all members of the Florida congressional delegation.