I'm no expert on this -- in fact, I've studiously avoided becoming one on this -- but my understanding is that under the Quill decision, California can't force PennsylvaniaBooks.com to collect sales taxes on shipments to SF and remit it to the Calif tax collectors. (Without nexus, that is.) Ideally the guvs would like federal law to modify the Quill ruling. -Declan On Sat, Aug 04, 2001 at 09:49:32PM -0700, Steve Schear wrote:
At 08:50 PM 8/4/2001 -0500, you wrote:
http://dailynews.yahoo.com/h/nm/20010804/pl/tech_governors_tax_dc_1.html
Governors Seeking Internet Tax By Leslie Gevirtz PROVIDENCE, R.I. (Reuters) - Wyoming Gov. Jim Geringer on Saturday urged Congress to allow states to tax e-commerce to replenish state coffers.
Perhaps some on the list can explain to me what the governors are asking from Congress. A plain reading of the Constitution supports and recent SC decisions have confirmed that the Commerce Clause prohibits states from taxing out-of-state corporations without an in-state nexus. Congress is also prohibited from delegating their taxation powers to the states, in the same way the SC ruled they may not delegate to the Pres the editing of bills via the line item veto, so what are they asking for?
steve