Bill Text: OR HJM18 | 2013 | Regular Session | Enrolled


Bill Title: Urging Congress to exempt certain sellers from proposed legislation imposing requirement to collect sales and use taxes on remote sales.

Spectrum: Bipartisan Bill

Status: (Passed) 2013-06-25 - Filed with Secretary of State. [HJM18 Detail]

Download: Oregon-2013-HJM18-Enrolled.html


     77th OREGON LEGISLATIVE ASSEMBLY--2013 Regular Session

                            Enrolled

                     House Joint Memorial 18

Sponsored by Representative GOMBERG; Representatives BAILEY,
  GORSEK, LIVELY, REARDON, THATCHER, THOMPSON, WHISNANT, Senators
  BAERTSCHIGER JR, HANSELL, KNOPP, MONNES ANDERSON, STEINER
  HAYWARD, THOMSEN, WHITSETT

To the Senate and the House of Representatives of the United
  States of America, in Congress assembled:
  We, your memorialists, the Seventy-seventh Legislative Assembly
of the State of Oregon, in legislative session assembled,
respectfully represent as follows:
  Whereas in a state that does not impose a sales and use tax,
sellers do not have the mechanisms necessary for collecting and
remitting sales and use taxes on remote sales; and
  Whereas the compliance burden and costs for sellers in such a
state would be great; and
  Whereas the compliance burden and costs would be borne
disproportionately by small businesses; and
  Whereas the state would receive no sales and use tax revenue
that the state might use to alleviate the compliance burden and
costs for sellers in the state; and
  Whereas the resulting disincentive for sellers in the state to
solicit and engage in remote sales would have a negative effect
on electronic interstate commerce; now, therefore,

Be It Resolved by the Legislative Assembly of the State of
  Oregon:

  (1) The Congress of the United States of America is
respectfully requested to amend the Marketplace Fairness Act of
2013 to provide that sellers organized under the laws of a state
that does not impose a sales and use tax are not required to
collect and remit sales and use taxes with respect to remote
sales.
  (2) A copy of this memorial shall be sent to the President of
the United States, to the Senate Majority Leader, to the Speaker
of the House of Representatives and to each member of the Oregon
Congressional Delegation.
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Enrolled House Joint Memorial 18 (HJM 18-INTRO)            Page 1

                                 Adopted by House June 10, 2013

                               ----------------------------------
                                 Ramona J. Line, Chief Clerk of
                                              House

                               ----------------------------------
                                  Tina Kotek, Speaker of House

                                 Adopted by Senate June 20, 2013

                               ----------------------------------
                                  Peter Courtney, President of
                                             Senate

Enrolled House Joint Memorial 18 (HJM 18-INTRO)            Page 2
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