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GA HR1089
Resolution
Status
Engrossed
3/7/2018
Primary Sponsor
Jay Powell
Click for details
AI Summary
- Georgia House of Representatives urges the U.S. Congress to pass and the President to sign the federal "Marketplace Fairness Act," which would allow states to require remote sellers (online, catalogue) to collect and remit state and local sales and use taxes
- Cites U.S. Supreme Court decisions in National Bellas Hess (1967) and Quill Corp. v. North Dakota (1992), which currently prevent states from requiring sales tax collection by sellers without a physical presence in the taxing state
- Notes that 24 states, including Georgia, have adopted the Streamlined Sales and Use Tax Agreement since 1999, and 40 states enacted legislation between 2001 and 2002 to simplify sales tax collection systems
- Recommends Congress incorporate three principles: accountability to a single state tax audit authority, elimination of interstate tax complexity by streamlining taxable good categories, and fair compensation to tax-collecting retailers
- Seeks equal treatment among brick-and-mortar, brick-and-click, catalogue, and internet-only retailers, and argues that broadening Georgia's sales tax base could potentially enable the state to lower income taxes for Georgia citizens
Legislative Description
United States Congress; pass the federal Marketplace Fairness Act; urge
Last Action
House Passed/Adopted
3/7/2018
Full Bill Text
No bill text available