HOUSE OF REPRESENTATIVES

H.C.R. NO.

103

TWENTY-EIGHTH LEGISLATURE, 2015

 

STATE OF HAWAII

 

 

 

 

 

HOUSE CONCURRENT

RESOLUTION

 

 

urging Hawaii's congressional delegation to support and enact federal legislation to address the united states supreme court decision in quill corp. v. north dakota, 504 U.S. 298 (1992), to allow the State to collect general excise tax revenues from e-commerce sales.

 

 


     WHEREAS, internet-based e-commerce sales are continuing to expand across the country; and

 

     WHEREAS, the estimated United States total for e-commerce sales for 2015 will be nearly $6,000,000,000,000, which is more than five times the amount of e-commerce sales in the United States in 2000; and

 

     WHEREAS, Quill Corp v. North Dakota, 504 U.S. 298 (1992), was a United States Supreme Court ruling concerning use tax in which the Supreme Court ruled that a business must have a physical presence in a state for that state to require the business to collect sales or use taxes; and

 

     WHEREAS, many states, including Hawaii, cannot collect all consumption taxes due to lack of "nexus", or taxable presence of companies, in the state; and

 

     WHEREAS, Dr. William Fox of the College of Business Administration at the University of Tennessee estimated that the State has missed out on about $145,000,000 in general excise taxes as of 2012, which will rapidly move up to $211,000,000 in 2015; now, therefore,

 

     BE IT RESOLVED by the House of Representatives of the Twenty-eighth Legislature of the State of Hawaii, Regular Session of 2015, the Senate concurring, that Hawaii's congressional delegation is urged to support and enact federal legislation to address the United States Supreme Court decision in Quill Corp. v. North Dakota, 504 U.S. 298 (1992), to allow states to collect tax revenues from e-commerce sales; and

 

     BE IT FURTHER RESOLVED that certified copies of this Concurrent Resolution be transmitted to Hawaii's congressional delegation.

 

 

 

 

OFFERED BY:

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Report Title: 

E-commerce Sales; General Excise Tax