MS HC109

Urges the United States Congress to enact the Marketplace Equity Act or the Marketplace Fairness Act to authorize states to collect sales taxes from online and remote sellers lacking physical presence in their states.

Cites the 1992 Supreme Court decision in Quill Corporation v. North Dakota that prohibited states from collecting sales tax on businesses without a physical presence, which is no longer appropriate given that online sales now exceed $150 billion annually.

Notes that states lose billions in sales tax revenue because consumers typically do not pay sales tax on online purchases, creating unfair competition for local retailers who bear overhead expenses that online sellers avoid.

References Mississippi's adoption of the Streamlined Sales and Use Tax Agreement as an administrative foundation for implementing statewide sales tax collection on remote sellers.

Directs the Mississippi Secretary of State to transmit copies of this resolution to the President of the United States Senate, the Speaker of the United States House of Representatives, and all members of Mississippi's Congressional delegation.