MN HF2899

Urges Congress to pass either the Marketplace Equity Act (H.R. 3179) or the Marketplace Fairness Act (S. 1832) to allow states to collect sales taxes from remote and online sellers without physical presence in-state.

References the 1992 Supreme Court decision in Quill Corporation v. North Dakota that prohibited states from collecting sales taxes on businesses lacking physical presence, based on interstate commerce concerns.

Notes that online sales reached $150 billion annually by 2012 and states lose billions in uncollected sales tax revenue, while creating unfair competition for local brick-and-mortar retailers.

Acknowledges that many states including Minnesota have adopted the Streamlined Sales and Use Tax Agreement as an administrative foundation for sales tax collection, and over 1,800 remote sellers voluntarily collect sales tax.

Directs Minnesota's Secretary of State to transmit copies of this resolution to U.S. Senators Michael Enzi, Richard Durbin, and Lamar Alexander, and Representatives Steve Womack and Jackie Speier, plus Minnesota's federal delegation.