FL S0196

Urges the U.S. House of Representatives to pass the Marketplace Fairness Act of 2013, which would authorize states to require out-of-state sellers to collect and remit sales and use taxes on remote sales

References Supreme Court decisions (Bellas Hess v. Illinois 1967 and Quill Corp. v. North Dakota 1992) that currently prevent states from requiring sales tax collection by sellers without physical presence in the state

Cites University of Tennessee research estimating states lost more than $23 billion in uncollected sales tax revenues from out-of-state sales in fiscal year 2012

Notes the U.S. Senate passed the Marketplace Fairness Act on May 6, 2013, by a vote of 69-27, and the President indicated willingness to sign the legislation

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