Title
Petitioning the United States Congress to oppose any legislation proposed to extend or expand the current moratorium on internet access fees and sales taxes in e-commerce transactions.
Body
WHEREAS, The use of new communications technologies, including the Internet, as a way to conduct sales of goods and services is accelerating; and
WHEREAS, Out-of-state vendors who conduct sales via the Internet, mail order, and phone, under many circumstances, are not required by law to collect existing sales and use taxes imposed by state and local governments in which the purchaser resides; and
WHEREAS, The primary barrier to collecting taxes on remote sales is the Supreme Court's ruling in Quill v. North Dakota which defers to Congress, and only to Congress, to authorize states require remote vendors to collect taxes in a manner that does not unduly burden interstate commerce; and
WHEREAS, Current laws create a competitive disadvantage and great inequities between merchants who sell from traditional "brick and mortar" establishments and those who sell from electronic locations; and
WHEREAS, The migration of sales to the Internet is restricting the ability of state and local governments and school districts to collect taxes which finance essential services including but not limited to police, fire, emergency medical service, education, social services, infrastructure development, and local healthcare; and
WHEREAS, The United States Constitution reserves for the states the right to collect and to impose taxes; and
WHEREAS, Forty-five (45) states and the District of Columbia collect over 40% of overall revenue from sales taxes to fund vital public services; and
WHEREAS, A recent University of Texas study estimates that state sales tax revenue losses in 2003 will exceed $10 billion; and
WHEREAS, The State of Pennsylvania also estimates a considerable loss of dollars in the coming years which could result in a significant reduction of e...
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