SHORT TITLE: Concurrent resolution; memorializing Congress to support "Tax Fairness for Mainstreet Business Act of 1994"; directing distribution. STATE OF OKLAHOMA

2nd Session of the 44th Legislature (1994)

SENATE CONCURRENT RESOLUTION NO. 055 By: Muegge

AS INTRODUCED

A Concurrent Resolution memorializing the Congress of the United States and the Oklahoma Congressional Delegation to support the "Tax Fairness for Mainstreet Business Act of 1994" and certain other federal legislation; and directing distribution.

WHEREAS, the United States Supreme Court, in National Bellas

Hess v. Illinois Department of Revenue, held that out-of-state mail order firms and other vendors who have no physical presence in a state are under no duty to collect and remit state and local sales and use taxes; and

WHEREAS, this ruling has created a situation in which local merchants, who provide jobs for Oklahomans and who must comply with state and local tax laws, are subject to unfair competition from large out-of-state firms who evade payment of state and local taxes; and

WHEREAS, the Congress of the United States has the power to enact legislation to require these out-of-state firms and vendors to collect and remit state and local taxes; and

WHEREAS, Senator Dale Bumpers has introduced S. 1825, the "Tax

Fairness for Mainstreet Business Act of 1994," which would restore state authority to require compliance by out-of-state firms and vendors with the sales and use tax laws of each state and its political subdivisions, and which is co-authored by our own Senator

David Boren; and

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WHEREAS, the legislation sponsored by Senators Bumpers and Boren will level the playing field between large out-of-state retailers and local merchants and contains provisions which will assist out- of-state firms with payment of taxes, including an exemption for small direct marketing firms and a provision for one tax rate for each state; and

WHEREAS, the "Tax Fairness for Mainstreet Business Act of 1994" is supported by a broad coalition of state and local government groups, including the National Conference of State Legislatures, education and labor organizations, and retail associations.

NOW, THEREFORE, BE IT RESOLVED BY THE SENATE OF THE 2ND SESSION

OF THE 44TH OKLAHOMA LEGISLATURE, THE HOUSE OF REPRESENTATIVES

CONCURRING THEREIN:

THAT the Oklahoma State Legislature hereby memorializes the

Congress of the United States and particularly the Oklahoma

Congressional Delegation to support S. 1825, the "Tax Fairness for

Mainstreet Business Act of 1994" and any other federal legislation proposed to remedy the inequities created by the United States

Supreme Court's ruling in National Bellas Hess v. Illinois

Department of Revenue.

THAT copies of this resolution be distributed to United States

Senators David Boren and Don Nickles and Congressmen Jim Inhofe,

Mike Synar, Bill Brewster, Dave McCurdy and Ernest Istook.

44-2-2408 CD

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