互联网营业税

As a result of a Supreme Court ruling in the early 1990s, Internet retailers were largely exempted from collecting state and local sales taxes on their sales transactions because these tax laws were seen as overly complex and placing too heavy a burden on interstate commerce, unless the retailer had a physical presence in the state. 当然, 1992年至2018年, the number of people and businesses using the Internet for e-commerce transactions grew exponentially, and a large component of these transactions remained tax-free. Three major revenue sources for state and local governments are income taxes, 财产税和销售税. 当网络零售商被豁免的时候, the amount of sales tax that a state or locality was able to collect was less than it could have been. 来弥补差额, many state and local governments could have opted for higher real estate and other property taxes and fees.

问题

Many states are considering trying to collect existing state and local taxes on internet sales through "click-through nexus legislation." Such legislation presumes that a nexus with the state is established when state residents click on a company's website to purchase an item. Then there is the “Amazon Law” in the state of New York, an approach that many states are also considering. That policy establishes a presumption of a state nexus based on out-of-state sellers who compensate state residents (i.e. associates or contractors) for internet sales. These legislative proposals are intended to collect lost revenues already owed.

A majority of states have simplified their sales tax systems through the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA provides a uniform system to administer sales tax collection within the states, thereby simplifying the collection of sales taxes by internet retailers and lessening any burden on interstate commerce.

位置

NAIOP opposes creating any new taxes on the Internet, including access taxes or discriminatory taxes, but we do support the collection of existing sales and use taxes already owed to state and local governments. Without a collection mechanism that requires the vendors to collect the taxes, the states will continue to lose billions of dollars each year.

状态

The Supreme Court has ruled in a case called 南达科塔州v. Wayfair公司. that States can charge out-of-state retailers sales tax in some circumstances, even if those retailers do not have a store or warehouse in the State. That overturns its 1992 Quill decision and will enable States to impose sales taxes on internet purchases.

在国会, the "Main Street Fairness Act" would authorize states that have signed on to the SSUTA to require internet retailers to collect sales taxes. 参议院于2015年通过了该法案, but the House has failed to bring a companion bill to the floor for a vote.

谈话要点

  • 这不是一种新税. This will allow the collection of existing state and local taxes that are already owed under current law.
  • 这是一个公平的问题. "Brick and Mortar" retailers are required to collect taxes. These are the businesses that pay employees and support the community, yet their Internet competition is not required to collect the taxes. All businesses should compete on a level playing field.
  • 根据美国.S. Census Bureau, 33 percent of state revenues come from sales taxes.
  • If states and localities continue to lose sales tax revenue, they will have to consider ways to offset that revenue loss, and property taxes will be one of those possible sources.

资源

http://www.supremecourt.gov/opinions/17pdf/17-494_j4el.pdf

Amicus curiae brief supporting South Dakota in Wayfair. 

简化销售税管理委员会

CRS 2002 Report for Congress on Internet Commerce and State Sales and Use Taxes 

Overview of 问题s Related to the Internet Tax Freedom Act and of Proposals to extend or modify the Act

联系

拉齐奥苏亚雷斯
Senior Vice President for Government Affairs
, ext. 115