HI SCR39

Urges Congress and the President of the United States to enact legislation allowing states to require out-of-state vendors to collect and remit general excise, sales, and use taxes on sales to residents

References the Supreme Court's 1992 Quill Corp. v. North Dakota decision, which prohibits states from requiring out-of-state vendors to collect sales taxes unless the retailer has physical presence in the state

Notes that Hawaii lost approximately $144,880,000 in general excise tax revenues in 2012 due to noncompliance from electronic commerce purchases, out of $335,830,000 in total revenues due

Identifies that uncollected tax revenues are expected to increase as electronic commerce sales continue to grow

Directs transmission of certified copies to the President, congressional leaders, and Hawaii's congressional delegation