From: The Honorable F. James Sensenbrenner, Jr.
Become an Original Co-sponsor of the No Regulation without Representation Act
In their never ending quest for new revenues, states are increasingly looking for ways to shift tax and regulatory burdens to people from other states—to whom elected officials are unaccountable. Specifically, several states have taken action to require
that out-of-state sellers collect and remit taxes on purchases made to state residents even though the sellers do not have a physical presence in the state.
These actions are concerning particularly since they are in direct conflict with the U.S. Supreme Court’s 1992 decision in
Quill vs. North Dakota. In that decision the Supreme Court held that businesses are not obligated to collect a state’s sales tax, unless that business has a substantial presence in the buyer’s state. However, the taxes have always been due and payable
by the purchaser to the state where he or she lives, known as a use tax.
The No Regulation without Representation defines physical presence and helps stop the ongoing attempts to ignore the Quill decision. The legislation codifies the Quill decision and prohibits states from regulating beyond their borders, and keep government
overreaches in check.
Should you have any questions, or if you would like to become an original co-sponsor, please contact Amy Bos (firstname.lastname@example.org) at x55101.
Deadline to become an original co-sponsor is Friday, January 27.
F. James Sensenbrenner Jr.
Member of Congress