MN SF2538

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

References the 1992 Supreme Court decision in Quill Corporation v. North Dakota that prohibited states from collecting sales taxes on out-of-state businesses, noting Congress has authority to change this rule.

Identifies online sales worth $150 billion annually as a major source of lost state sales tax revenue, with billions in unpaid taxes according to a University of Tennessee study.

Notes that online retailers gain competitive advantage over local brick-and-mortar stores by effectively offering merchandise tax-free while states lose needed revenue.

Directs Minnesota's Secretary of State to transmit copies of this memorial to the referenced members of Congress, including Senators Enzi, Durbin, and Alexander.