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May 3, 2016 Streamlined Sales Tax Governing Board Max Behlke Manager, State-Federal Relations National Conference of State Legislatures.

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Presentation on theme: "May 3, 2016 Streamlined Sales Tax Governing Board Max Behlke Manager, State-Federal Relations National Conference of State Legislatures."— Presentation transcript:

1 May 3, 2016 Streamlined Sales Tax Governing Board Max Behlke Manager, State-Federal Relations National Conference of State Legislatures

2 1992 - Quill Corp. v. North Dakota 1967 - National Bellas Hess v. Department of Revenue

3 Simplification = Streamlined Sales Tax (2005)

4 2008 2011 Today 2009 2012

5 Colorado Requires retailers that do not collect sales or use taxes to notify any Colorado customer of the state’s tax requirement and to report tax-related information to those customers and the Colorado Department of Revenue. 2015 - Direct Marketing Association v. Brohl The U.S. Supreme Court overruled the 10 th Circuit and ruled that the 10 th Circuit is not barred by the Tax Injunction Act from ruling on the legality of the Colorado Law.

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7 In 1999, the NCSL Executive Committee established the Task Force on State and Local Taxation to review the issue of collection of sales and use taxes from out-of-state transactions and then recommend legislative solutions to Congress. That was 17 years ago….

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11 (2015)

12 Requires an out-of-state seller to follow all applicable procedures and requirements of law as if the seller had a physical presence in the state, if they: 1)Generated more than $100,000 in revenues from sales into the state the previous calendar year, or 2)Had more than 200 separate transactions (sales) into the state the previous calendar year.

13 “The Legislature recognizes that the enactment of this law places remote sellers in a complicated position, precisely because existing constitutional doctrine calls this law into question. Accordingly, the Legislature intends to clarify that the obligations created by this law would be appropriately stayed by the courts until the constitutionality of this law has been clearly established by a binding judgment, including, for example, a decision from the Supreme Court of the United States abrogating its existing doctrine, or a final judgment applicable to a particular taxpayer.”

14 States That Fully Exempt Clothing States With Caps/Partial Exemptions

15 Max.Behlke@NCSL.org

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