BNA Bloomberg - Georgia Enacts Online Sales Tax Law Ahead of Supreme Court Action

“I think Georgia can fully expect a lawsuit before the law takes effect in January,” particularly if the Supreme Court upholds the physical presence rule and finds South Dakota’s law unconstitutional, said Steve DelBianco, president and CEO of NetChoice, an industry association for e-commerce.

NetChoice has sued Indiana, Tennessee, and Wyoming over similar sales tax collection laws.

Georgia also could face a legal challenge on the reporting requirements, DelBianco told Bloomberg Tax May 7, in addition to public opposition when residents of the state become aware of the privacy concerns of their online purchases being reported to the state.

The reporting requirements in Georgia’s law are modeled after a Colorado law that faced six years of court challenges before the Supreme Court declined to review the U.S. Court of Appeals for the Tenth Circuit’s decision to uphold Colorado’s law. No other federal circuit has ruled on such a reporting law, DelBianco said.

“Georgia is not in the Tenth Circuit. You can bet that it’s a ripe target,” he said.

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WIBV TV - Online sellers await Supreme Court ruling on sales tax collection

Carl Szabo, vice president of Net Choice, an e-commerce trade association, says it cuts both ways.

For example, he says a smaller Main Street business that decides to go online and sell would be forced to comply immediately with thousands of tax jurisdictions.

“We’re trying to make sure that states can’t reach across their borders, and tax collectors in Boston can’t impose burdens on Buffalo businesses,” said Szabo.

Bloomberg Law – High Court Has The Ball: State Digital Tax Cases Slowing Down

Bloomberg Law – High Court Has The Ball: State Digital Tax Cases Slowing Down

There’s been little movement in the Indiana case since a complaint was filed in June 2017 by Washington-based NetChoice and the American Catalog Mailers Association (ACMA), asking an Indiana trial court to strike down House Enrolled Act 1129. The statute requires out-of-state retailers to collect and remit Indiana sales tax if those sellers have 200 or more transactions in the state or sell $100,000 or more in-state.

Steve DelBianco, executive director of NetChoice, previously told Bloomberg Tax in September 2017 that he was “confident that the court would grant an injunction barring enforcement of the Indiana law, just as a South Dakota court did in March by invalidating a nearly identical law there.”

“It’s a delicious irony how Massachusetts argues that a Virginia court lacks jurisdiction over the Massachusetts DOR, while at the same time claiming their DOR has tax jurisdiction over Virginia retailers who lack any physical presence in Massachusetts,” DelBianco said.

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CoinWeek – News From the Political Coordinator

CoinWeek – News From the Political Coordinator

Amicus briefs filed in support of the respondents (Wayfair, et. al.) include the National Taxpayers Union FoundationNetChoiceAmericans for Tax Reform, and Chris Cox. Cox is a former member of congress (R-MN) and co-author of the Internet Tax Freedom Act.

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Drinker Biddle & Reath LLP – The Supreme Court Grants Certiorari In Online Sales Tax Case

Drinker Biddle & Reath LLP – The Supreme Court Grants Certiorari In Online Sales Tax Case

Amicus briefs opposing the petition were submitted by the National Taxpayers Union Foundation; NetChoice; Hon. Representative, Robert W. Goodlatte; Chris Cox, former member of Congress and co-author of the Internet Tax Freedom Act; the American Catalog Mailers Association; and Americans for Tax Reform.

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The National Law Review – The Supreme Court Grants Certiorari in Online Sales Tax Case

The National Law Review – The Supreme Court Grants Certiorari in Online Sales Tax Case

Amicus briefs opposing the petition were submitted by the National Taxpayers Union Foundation; NetChoice; Hon. Representative, Robert W. Goodlatte; Chris Cox, former member of Congress and co-author of the Internet Tax Freedom Act; the American Catalog Mailers Association; and Americans for Tax Reform.

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Digital Commerce 360 - US Supreme Court agrees to hear South Dakota's online sales tax case

In September, Netchoice executive director Steve DelBianco said, “If the high court takes this case, we will be ready to show that the perspective of a few large online retail defendants is only a small part of the story. In fact, many thousands of smaller businesses would bear disproportionate burdens and costs if they are forced to become tax collectors for 12,000 jurisdictions across 46 states.”

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Reuters - U.S. Supreme Court takes up state online sales tax dispute

Reuters – U.S. Supreme Court takes up state online sales tax dispute

Steve DelBianco, president of e-commerce trade association NetChoice, expressed disappointment about the court taking up the case.

“It’s not the decision we sought, but we’re glad the nation’s highest court will learn how new state laws are imposing unreasonable tax burdens on out-of-state businesses,” DelBianco said.

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One America News Network - U.S. Supreme Court Takes Up State Online Sales Tax Dispute

Steve DelBianco, president of e-commerce trade association NetChoice, expressed disappointment about the court taking up the case.

“It’s not the decision we sought, but we’re glad the nation’s highest court will learn how new state laws are imposing unreasonable tax burdens on out-of-state businesses,” DelBianco said.

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Bloomberg Tax - High Court Extends Review of Digital Tax Case

Steve DelBianco, president and CEO of NetChoice, a Washington-based internet commerce trade association that is leading most of the “kill Quill” challenges, told Bloomberg Tax that the extension reflects a minority among justices who want to take up the issue.

“It indicates that as of now fewer than four Justices believe South Dakota’s appeal deserves a review,” DelBianco said.

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