Bill Text: IL HR1185 | 2015-2016 | 99th General Assembly | Introduced
Bill Title: Urges Congress to pass, without delay, the Remote Transactions Parity Act of 2015, which provides for the fair, uniform, simplified, and constitutional administration of and collection of state and local sales and use taxes.
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2016-08-01 - Rule 19(b) / Re-referred to Rules Committee [HR1185 Detail]
Download: Illinois-2015-HR1185-Introduced.html
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1 | HOUSE RESOLUTION
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2 | WHEREAS, In the case of National Bellas Hess, Inc. v. | ||||||
3 | Department of Revenue, 386 U.S. 753 (1967), the
United States | ||||||
4 | Supreme Court held, in relevant part, that Congress alone has | ||||||
5 | the power to regulate and
control the taxation of commerce, | ||||||
6 | which is conducted between a business that is located within | ||||||
7 | one
state, and a customer who is located in another state and | ||||||
8 | who communicates with and purchases from
the business using | ||||||
9 | only remote means; and
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10 | WHEREAS, The United States Supreme Court established in | ||||||
11 | Quill Corp. v. North Dakota, 504 U.S. 298
(1992), that a state | ||||||
12 | government cannot, of its own accord, require out-of-state | ||||||
13 | retailers to collect sales
tax on sales within the state; and
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14 | WHEREAS, The United States Supreme Court also announced in | ||||||
15 | Quill that Congress could exercise its
authority under the | ||||||
16 | Commerce Clause of the United States Constitution to decide | ||||||
17 | whether, when and to
what extent the states may require | ||||||
18 | collection of sales tax on remote sales; and
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19 | WHEREAS, The State of Illinois and municipalities within | ||||||
20 | this State receive significant operating revenue
from sales | ||||||
21 | taxes collected by brick-and-mortar businesses and online | ||||||
22 | vendors with a nexus to the State
and from use taxes on |
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1 | purchases made online through vendors without a | ||||||
2 | brick-and-mortar location in
the State; and
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3 | WHEREAS, The tax collection loophole for online retailers | ||||||
4 | deprives local governments of revenue that
could be used to | ||||||
5 | fund necessities such as schools, police and fire departments, | ||||||
6 | and other important
infrastructure; and
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7 | WHEREAS, The Marketplace Fairness Act, S. 698, 114th Cong. | ||||||
8 | (2015), and subsequently the Remote
Transactions Parity Act, | ||||||
9 | H.R. 2775, 114th Cong. (2015) proposes to provide states with | ||||||
10 | the authority to
require out-of-state retailers, such as online | ||||||
11 | and catalog retailers, to collect and remit sales tax on
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12 | purchases shipped into the state; and
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13 | WHEREAS, The State of Illinois has enacted the Simplified | ||||||
14 | Sales and Use Tax Administration Act, 35 ILCS
171, which is in | ||||||
15 | compliance with the Marketplace Fairness Act, S. 698, 114th | ||||||
16 | Cong. (2015); and
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17 | WHEREAS, Since 1999, various state legislators, governors, | ||||||
18 | local elected officials, state tax
administrators, and | ||||||
19 | representatives of the private sector have worked together to | ||||||
20 | develop standards,
protocols, and tax systems that mitigate the | ||||||
21 | burdens addressed in Quill Corp. v. North Dakota; and
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1 | WHEREAS, Between 2001 and 2002, 40 states enacted | ||||||
2 | legislation expressing their intent to simplify their sales and | ||||||
3 | use tax collection systems and to participate in discussions to | ||||||
4 | allow for the collection of
state sales and use taxes; and
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5 | WHEREAS, 24 states have joined the Streamlined Sales and | ||||||
6 | Use Tax Agreement and have refined their
state laws | ||||||
7 | accordingly; and
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8 | WHEREAS, The end consumer is responsible for paying the | ||||||
9 | statutorily due sales and use tax and the
retailer is the | ||||||
10 | state-appointed collector of sales and use tax; and
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11 | WHEREAS, The enactment of legislation by Congress that | ||||||
12 | allows states to require remote sellers to
collect state sales | ||||||
13 | and use taxes is necessary to treat all sales transactions the | ||||||
14 | same regardless of
whether they are done by an in-state, | ||||||
15 | remote, or online retailer; therefore, be it
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16 | RESOLVED, BY THE HOUSE OF REPRESENTATIVES OF THE | ||||||
17 | NINETY-NINTH GENERAL ASSEMBLY OF THE STATE OF ILLINOIS, that we | ||||||
18 | urge Congress to pass, without delay, the Remote Transactions | ||||||
19 | Parity Act of
2015, which provides for the fair, uniform, | ||||||
20 | simplified, and constitutional administration of and | ||||||
21 | collection
of state and local sales and use taxes due; and be | ||||||
22 | it further
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1 | RESOLVED, That suitable copies of this resolution be sent | ||||||
2 | to the Majority Leader of the United States
Senate, the Speaker | ||||||
3 | of the United States House of Representatives, the Chair and | ||||||
4 | Co-Chair of the Senate
Finance Committee, the Chair and | ||||||
5 | Co-Chair of the House Judiciary Committee, and all members of
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6 | Illinois Congressional Delegation.
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