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Congressional Record—Senate S3079

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Congressional Record—Senate S3079 May 6, 2013 CONGRESSIONAL RECORD — SENATE S3079 Generally, retail businesses are re- need to fund schools, and law enforce- does not recognize today’s modern-day quired to collect and remit sales and ment, and other key priorities. method of marketing, this modern-day use taxes on qualifying merchandise or I will vote for this bill, and I urge my way we do business and commerce in services. While most States require colleagues to do the same. our country has not been recognized. consumers to remit use taxes for pur- The PRESIDING OFFICER. The Sen- They continue to struggle, continue to chases from out-of-State vendors, com- ator from Illinois try. I congratulate the Senate. I con- pliance is extraordinarily low as States f gratulate all of the other Senators who cannot legally mandate the collection have pursued this with such vigor and UNANIMOUS CONSENT and remittance of taxes by a business with such hope. I say today is the day AGREEMENT—S. 601 unless the business has a physical pres- that we say yes to America’s small ence in the State. Mr. DURBIN. Mr. President, I ask businesses. This restriction, which was articu- unanimous consent that the cloture I yield the floor. lated in the 1992 Supreme Court case, motion with respect to the motion to The PRESIDING OFFICER. The Sen- Quill Corp. v. North Dakota, went so proceed to Calendar No. 44, S. 601, be ator from Tennessee. far as to invite Congress to address the withdrawn; further, that at 2:15 p.m. on Mr. ALEXANDER. Mr. President, I issue. It is time we do that. Tuesday, May 7, the motion to proceed ask I be notified when I have consumed In an era of unprecedented e-com- to S. 601 be agreed to and the Senate 21⁄2 minutes. merce, Congress’s failure so far to ad- begin consideration of the bill. The PRESIDING OFFICER. The Sen- dress this problem unfairly deprives The PRESIDING OFFICER. Without ator will be notified. State treasuries of much-needed tax objection, it is so ordered. Mr. ALEXANDER. Mr. President, I revenue because Internet-based retail- f congratulate the Senator from North ers are not required to charge sales tax MARKETPLACE FAIRNESS ACT Dakota on 20 years of work on this to their out-of-State customers. As you issue, Senator ENZI for 11 years of tire- Mr. DURBIN. Mr. President, in the might imagine, a large number of State less work here, and Senator DURBIN for governments have asked for this legis- closing 10 minutes, the four proponents his effective advocacy. I will make four lation to fix that problem, including who will speak will be first Senator quick points. the current Republican Governor of HEITKAMP of North Dakota, followed by The Senator from Texas said reinvig- Michigan. In fact, Michigan governors Senator ALEXANDER of Tennessee, my- orating the economy should be the No. of both political parties have asked self, and then Senator ENZI of Wyo- 1 priority for Federal and State lead- Congress to pass this important piece ming, who has for 11 years been fight- ers. That is precisely the first sentence of legislation, and I agree with them. ing for this vote. I want him to have of the column of economist Art Laffer The Governor of Michigan says that the last word. in the Wall Street Journal where he passing this law will help the State of The PRESIDING OFFICER. The Sen- says: Michigan collect more than $800 mil- ator from North Dakota. Ms. HEITKAMP. Mr. President, this States can cut their income tax rates if lion over the next 2 years. Those are web vendors collect the sales taxes that are revenues that the State desperately is a day that has been 20 years in the legally due. making. You have heard argument needs. In other words, if you want economic after argument here about how this bill I also think it’s important to keep in growth, vote for the Marketplace Fair- has been rushed, how it is not ready, mind some of the things this bill ness Act. how we have not yet had enough debate doesn’t do. This bill does not authorize No. 2, the idea that this is too com- or deliberation. I tell you on behalf of the States to create State-level finan- plex to do—more than half of the sales the small business owners in my State cial transaction taxes, as some have er- now made on the Internet are by retail- who have told me it is about darn time roneously argued. In fact, the Market- ers that collect the tax when it is sold. we do something, I stand today and place Fairness Act does not create, en- It is a tax that is already owed, so how congratulate this body for taking on dorse, or recommend new Federal, can it be too complex for anybody else this issue and taking a system that has State or local taxes of any kind. to do? It is already being done. So that This bill gives States the option of been grossly unjust and incredibly un- is specious. pursuing collection authority by sim- fair to Main Street businesses in our No. 3, it has been said this should plifying their tax structure, but States country and in our State and said, yes, have gone to committee. It did. It just can also choose to do nothing dif- the Senate will not stand back and never came out of committee because ferently than they do today. The Mar- wait any longer before we give you the chairman, and I say that with great ketplace Fairness Act is about more marketplace fairness. respect, did not want it to. It should equitably collecting taxes that are al- This bill could not be and could not have had amendments. Yes, it should ready owed. have a better name than Marketplace have had amendments. Why didn’t it Over the past decade, many States Fairness. I got involved in this issue as have amendments? Because the oppo- have worked together to develop a a very young person—I like to say that nents to the bill resorted to objecting framework to harmonize sales and use because it was 20 years ago—litigating to every single amendment. tax collection and remittance, known a case before the U.S. Supreme Court. Finally, I say this to my Republican as the Streamlined Sales and Use Tax I was moved to take that case to the colleagues: This is a conservative bill. I Agreement. Michigan is 1 of the 24 Court by a woman who approached me just mentioned Mr. Laffer. I read this States that currently participate in and said: Look, I am trying to survive. earlier, but I want to read it again. The that agreement. But, in order for the I am trying to participate as a good comments of the chairman of the agreement to be legally enforceable, businessperson in North Dakota, trying American Conservative Union, Al Congress would need to enact legisla- to support my community, trying to do Cardenas: tion granting States the authority to everything right, collect my sales tax, require out-of-State merchants to but I am getting killed in the market- Dear Senators, you continue work next place, because people are sending cata- week on the Marketplace Fairness Act. I remit sales and use taxes. This bill would like to call to your attention what would do that. logs; people come into my store; they conservatives are saying about the issue. I support this effort to simplify and will look at my products. Then they They recognize, as I do, it is not the role of improve sales tax collection, and I am order this stuff through a mail order government to pick winners and losers in the a cosponsor of this bill. This bill will business. Please help me. marketplace by requiring brick and mortar level the playing field between on-line Those pleas have for the last 20 years stores to charge a sales tax while exempting retailers and those with ‘‘brick and gone unheard by this body and by the Internet sales. mortar’’ stores, ensuring that we do House of Representatives. But today He then lists the comments of not give an unfair tax advantage to one we have a chance. We have a chance to Charles Krauthammer favoring the type of retailer over another. This is say to all of those businesspeople idea, Representative PAUL RYAN favor- about ensuring that our States have throughout our country who have been ing the idea, and, of course, as we the ability to collect the taxes they unfairly treated by a tax system that know, William F. Buckley did before he VerDate Mar 15 2010 02:02 May 07, 2013 Jkt 029060 PO 00000 Frm 00011 Fmt 0624 Sfmt 0634 E:\CR\FM\G06MY6.011 S06MYPT1 smartinez on DSK6TPTVN1PROD with SENATE S3080 CONGRESSIONAL RECORD — SENATE May 6, 2013 died. Many Governors do. This is an however, if the taxes are not collected by re- That’s the line where you self-report ‘‘sales idea for conservatives and for our coun- tailers, they are virtually never paid. and use tax due on Internet, mail order, or try. The proposed law would close that loop- other out-of-state purchases.’’ In other hole, not impose new taxes. It’s a matter of I yield the floor. words, if you’ve ever purchased something efficiency and fairness, of necessity and com- from Amazon, for example, you should have The PRESIDING OFFICER.
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