Bill > H1293

This Memorial urges Congress to pass legislation that would empower states to enforce their existing sales and use tax laws, ensuring that all similar sales transactions are treated equally regardless of how they are conducted, and granting states the authority to collect taxes already owed under their laws. It specifically advocates for authorizing states that have adopted the Streamlined Sales and Use Tax Agreement, a cooperative effort to simplify sales tax collection and administration for retailers, particularly those operating across multiple states, to require out-of-state sellers to collect their respective state's sales and use taxes. This is presented as a solution to long-standing issues stemming from Supreme Court rulings like *National Bellas Hess* and *Quill Corp.*, which have limited states' ability to collect taxes from businesses without a physical presence within their borders, leading to significant revenue losses and an uneven playing field for local businesses. The Memorial highlights the substantial growth of e-commerce and the resulting financial impact on state budgets, emphasizing the need for federal action to modernize tax collection and ensure fairness.