CHAPTER 130
SJR 2 – FINAL VERSION
2005 SESSION
09/10
SENATE JOINT RESOLUTION 2
A RESOLUTION urging Congress to reject the Streamlined Sales Tax Project.
SPONSORS: Sen. Boyce, Dist 4; Sen. Clegg, Dist 14; Sen. Letourneau, Dist 19; Rep. Kurk, Hills 7; Rep. Weyler, Rock 8; Rep. Major, Rock 8; Rep. Hunt, Ches 7
This senate joint resolution urges Congress to reject the Streamlined Sales Tax Project (SSTP).
05-0968 09/10
STATE OF NEW HAMPSHIRE
In the Year of Our Lord Two Thousand Five
A RESOLUTION urging Congress to reject the Streamlined Sales Tax Project.
Whereas, the advent of the Internet has led to a number of collection issues in state and local sales and use tax collection; and
Whereas, similar collection issues in state and local sales and use tax collection were encountered previously in the area of catalogue sales; and
Whereas, the Supreme Court of the United States correctly held in Quill v. North Dakota, 504 U.S. 298 (1992), that the Commerce Clause of the United States Constitution forbids a state or locality from forcing a vendor to collect sales or use tax on its behalf unless the vendor has physical presence in the state; and
Whereas, the Quill decision is equally applicable to Internet sales; and
Whereas, sales and use tax in many states is already applicable to Internet sales; and
Whereas, a vendor should collect sales and use tax on Internet sales in those states where the vendor has physical presence; and
Whereas, current law allows for the taxation of Internet sales where the United States Constitution allows such taxation; and
Whereas, federalism and state sovereignty are among the many important principles underlying the United States Constitution; and
Whereas, the movement known as the Streamlined Sales Tax Project (SSTP) calls upon Congress to overturn the Quill decision and allow states and localities to force vendors without physical presence to collect sales and use taxes on catalogue, Internet, and other sales; and
Whereas, the SSTP would thus allow many states to improperly impose their tax burden on out-of-state businesses and citizens who do not otherwise pay taxes, enjoy services, or have the ability to influence policy decisions in other states; and
Whereas, the SSTP would force many states to standardize their sales and use tax systems and sanction those states that are found to be non-compliant with the SSTP; and
Whereas, the SSTP would thus dilute the power of state officials to shape and manage tax policy, because pressure would be exerted to conform with the standards adopted by the SSTP governing board; now, therefore, be it
Resolved by the Senate and House of Representatives in General Court convened:
That the state of New Hampshire calls upon Congress to reject authorization of the SSTP, on the grounds of protecting the constitutional principles of federalism and state sovereignty, and maintain the Quill decision as the proper constitutional basis for out-of-state vendor collection of sales and use tax on a state’s behalf; and
That copies of this resolution be transmitted by the senate clerk to each member of the New Hampshire Congressional delegation.
Approved: June 15, 2005