Alliance for Main Street Fairness
Encyclopedia
The Alliance for Main Street Fairness is an advocacy group based in the United States of America dedicated to ending what it sees as unfair tax advantages for online-only retailers with respect to the collection of sales taxes.
, formally known as H.R. 5660, as of October 2011 currently before Congress, would simplify existing sales tax collection laws and therefore eliminate the need for states to enact reporting laws that may threaten consumer privacy. It also has the potential to deliver billions of dollars in sales tax revenue to local communities-without raising taxes or creating a new tax. Specifically, the Mainstreet Fairness Act would allow state governments to require large out-of-state retailers to collect and remit sales tax on purchases shipped to those residents of those states. The Main Street Fairness Act was introduced by William Delahunt, a Democrat from Massachusetts
.
Under current state laws, consumers are generally responsible for paying the sales tax due on their online purchases. Due to problems with compliance there is a growing trend among states to require online retailers to report consumers' purchases to state tax agencies in order to ensure compliance. Some consumer advocacy groups believe such reporting requirements violates consumer privacy. By shifting the remittance of sales tax from consumers to retailers, the Main Street Fairness Act makes reporting customers' purchases to the state unnecessary. Once the Main Street Fairness Act becomes law, consumers will no longer be expected to track every internet purchase, and they will not have to worry about their online purchases being reported to the government.
In addition to protecting consumer privacy supporters of the Main Street Fairness Act say it will benefit state and local governments by increasing tax revenue and protect local businesses from unfair competition that exploits what they see as a tax loophole.
in the state assembly that is now law that required out-of-state online sellers with affiliates in California
to collect sales tax on purchases made by state residents. The affiliate provision was included in Assembly Bill 153 to ensure that only sellers with a California nexus are taxed, as required by federal law. "This legislation will close the current loophole in tax law which has allowed out-of-state companies to avoid collecting California sales and use tax," stated Skinner. Skinner estimated that AB153 could produce between $250 million and $500 million per year in new revenue. She and other supporters of the bill believe that the election of Jerry Brown
to the governorship and support from retailers such as Barnes & Noble
will help the measure become law. Skinner pushed legislation to tax online sales that was approved in 2009 as part of the state budget. Gov. Arnold Schwarznegger vetoed the legislation.
In response to threats by Amazon.com
to sever its relations with affiliates in California, Main Street said, "California cannot allow companies like Amazon to put a gun to the state’s head demanding special treatment. If Amazon chooses to damage their own business model and their relationships with California’s online community, that’s their choice. Other companies will gladly fill the void and work with California’s online affiliates. Many of Amazon’s brick-and-mortar competitors have online relationships with California affiliates and collect the sales tax, and they will undoubtedly expand that presence if Amazon makes the mistake of creating a vacuum."
In July of 2011 Amazon made good on its threats and terminated all of its California affiliates.
"Amazon.com has finally acknowledged that their government-sanctioned advantage is unfair by agreeing to collect sales taxes in California. Amazon had the chance to make the same commitment here in Arkansas, but instead chose to fire their Arkansas affiliate network," said Robert Coon, spokesperson for the Alliance for Main Street Fairness.
Governor Jerry Brown
said, "This landmark legislation not only levels the playing field between online retailers and California’s brick-and-mortar businesses, it will also create tens of thousands of jobs and inject hundreds of millions of dollars back into critical services like education and public safety in future years."
signed the Main Street Fairness Act into law. The law seeks to expand the collection of sales taxes to items purchased online by Illinois
residents. The law targets online retailers who have sales affiliates located in the state. Quinn said, "This law will put Illinois-based businesses on a level playing field, protect and create jobs and help us continue to grow in the global marketplace."
Main Street praised Governor Quinn for signing this legislation. In a press release the group said, "In Illinois, small business retailers are the backbone of the state's economy and are vital components of the community, and they have been operating at a significant disadvantage as online-only retailers have exploited a decades-old loophole to gain an unfair and artificial advantage in the marketplace. By signing HB 3659, Quinn ensures that all businesses will compete on the same playing field, collecting the sales tax at the point of purchase whether they operate on the Internet or in Illinois' communities."
to pass legislation this year to level the unfair playing field between Hoosier
-based retailers and Internet sellers. Retailers across the state welcome and thrive on fierce competition that exists in the free marketplace and today there is a significant disadvantage."
objecting to the law. The complaint wasn't based on whether in-state customers should pay tax, but upon the long-standing practice of it being the responsibility of the customer to report the sales tax (known as use tax
in this case) and not that of the out-of-state businesses. The lawsuit was tossed out of court in January 2009, when New York State Supreme Court Justice Eileen Bransten stated "there is no basis upon which Amazon can prevail."
in October of 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes. Ohio consumers who make online purchases already are already required to self-report and pay sales tax but compliance is rare. According to the study, even though more than 60 percent of households in the state made at least one purchase from an online retailer in 2010 less than 1 percent of Ohio state income tax returns included tax payments for such purchases.
that support requiring online retailers to collect sales taxes. Main Street also announced its intention to hand deliver a petition to each state legislator in order to encourage them to support legislation mandating equal treatment for traditional businesses and online retailers.
In June of 2011 Main Street launched an ad campaign in Pennsylvania to raise awareness about unfair competition from online retailers. The campaign featured television, radio, and newspaper ads across the state.
professor Robert P. Strauss
showed that Pennsylvania might be foregoing up to $400 million per year in revenue due to the failure of online retailers to collect sales tax. The same study also showed that Pennsylvania businesses could see an increase in sales of around $200 million per year and that as many as 2,766 new jobs might be created if all kinds of sales were treated equally.
said she plans to allow the bill to become law without signing it.
In response to the state House passing legislation granting concession to Amazon.com the Alliance for Main Street Fairness said, “Today’s vote in the South Carolina House of Representatives is just one step in the process, yet it’s unfortunate that the majority of the House favors special deals for one prospective retailer at the expense of our state’s existing employers and their 375,000 employees. The vote is particularly disappointing in light of dubious, last minute promises that certainly appear to have influenced some legislators to switch their vote. We’ll rally our troops and voice our concerns to the Senate where we hope they will come to a more fair and rational decision. The case against this special deal continues to grow on a daily basis. We’re confident the Senate will stand with Main Street and against this exemption that is clearly a slap in the face to brick-and-mortar retailers across our state.”
Main Street expressed strong disapproval of the South Carolina
Senate's approval of this arrangement and called on Governor Nikki Haley
to veto the legislation. In a press release Main Street said, “Nobody complained when Amazon was given free land, property tax cuts, job tax credits and a repeal of the limits on weekend sales. But in the end, this special exemption only passed after backroom deals and last-minute promises were made by Amazon officials – something which should disappoint everyone interested in transparency and good government."
, to finalize an agreement with Amazon.com
that would exempt the company from collecting sales taxes in exchange for opening two distribution centers in the state. “Why would the state let Amazon get away with not collecting and paying the biggest source of revenue in Tennessee: its sales tax?” one ad said.
In May of 2011 Main Street responded harshly to testimony given to the state Senate Finance Committee by Amazon officials regarding their arrangement with the Department of Revenue for an exemption from collecting Tennessee sales taxes. In a statement a spokesman for Main Street said, “Why can’t Amazon come clean and provide lawmakers with details of the special deal they have claimed to secure with the Department of Revenue? Secret, backroom deals would hurt Main Street jobs and give an out-of-state company a competitive advantage over mom-and-pop shops across our state. Main Street businesses want to know: what Amazon is trying to hide?”
A legal opinion by the state attorney general affirmed the constitutionality of a proposed bill in the state legislature that would require Amazon to collect sales tax on goods it ships to Tennessee residents. The opinion also stated that Amazon's construction of distribution centers in the state constitutes a physical nexus. The Alliance for Main Street Fairness called the attorney general’s opinion “encouraging news for the thousands of Tennessee small business owners who don’t want our elected officials to give Amazon special treatment.”
vetoed House Bill 2403, legislation on "e-fairness" to tax online sales in the same manner as sales made by traditional retailers. In response the Alliance for Main Street Fairness expressed confidence that bill would eventually pass in some form. The exact language of House Bill 2403 was amended to Senate Bill 1811, a fiscal matters bill to fund education and balance the state budget, by Senator Duncan and Senator Shapiro.
In calling for passage of the legislation, Main Street cited a study done by Angelos Angelou that estimated that Texas loses $774 million in tax revenue due to the failure of online retailers to collect sales tax. The same study estimated that full compliance with sales and use tax laws would create 13,000 jobs in the state.
, Best Buy
, Home Depot, Sears, Target
, and Wal-Mart
.
Federal legislation
The Main Street Fairness ActMain Street Fairness Act
The Main Street Fairness Act, formally known as H.R. 5660, is a bill before the United States Congress which would "promote simplification and fairness in the administration and collection of sales and use taxes, and for other purposes." Proponents say that it will create billions of dollars in...
, formally known as H.R. 5660, as of October 2011 currently before Congress, would simplify existing sales tax collection laws and therefore eliminate the need for states to enact reporting laws that may threaten consumer privacy. It also has the potential to deliver billions of dollars in sales tax revenue to local communities-without raising taxes or creating a new tax. Specifically, the Mainstreet Fairness Act would allow state governments to require large out-of-state retailers to collect and remit sales tax on purchases shipped to those residents of those states. The Main Street Fairness Act was introduced by William Delahunt, a Democrat from Massachusetts
Massachusetts
The Commonwealth of Massachusetts is a state in the New England region of the northeastern United States of America. It is bordered by Rhode Island and Connecticut to the south, New York to the west, and Vermont and New Hampshire to the north; at its east lies the Atlantic Ocean. As of the 2010...
.
Under current state laws, consumers are generally responsible for paying the sales tax due on their online purchases. Due to problems with compliance there is a growing trend among states to require online retailers to report consumers' purchases to state tax agencies in order to ensure compliance. Some consumer advocacy groups believe such reporting requirements violates consumer privacy. By shifting the remittance of sales tax from consumers to retailers, the Main Street Fairness Act makes reporting customers' purchases to the state unnecessary. Once the Main Street Fairness Act becomes law, consumers will no longer be expected to track every internet purchase, and they will not have to worry about their online purchases being reported to the government.
In addition to protecting consumer privacy supporters of the Main Street Fairness Act say it will benefit state and local governments by increasing tax revenue and protect local businesses from unfair competition that exploits what they see as a tax loophole.
California
Main Street supported legislation introduced by Nancy SkinnerNancy Skinner (California politician)
Nancy Skinner is a member of the California State Assembly from California's 14th Assembly District. She is a Democrat. She has served as a member of the East Bay Regional Park Board, Ward 1 since 2006. She had previously founded and worked for several non-profit groups on global warming and...
in the state assembly that is now law that required out-of-state online sellers with affiliates in California
California
California is a state located on the West Coast of the United States. It is by far the most populous U.S. state, and the third-largest by land area...
to collect sales tax on purchases made by state residents. The affiliate provision was included in Assembly Bill 153 to ensure that only sellers with a California nexus are taxed, as required by federal law. "This legislation will close the current loophole in tax law which has allowed out-of-state companies to avoid collecting California sales and use tax," stated Skinner. Skinner estimated that AB153 could produce between $250 million and $500 million per year in new revenue. She and other supporters of the bill believe that the election of Jerry Brown
Jerry Brown
Edmund Gerald "Jerry" Brown, Jr. is an American politician. Brown served as the 34th Governor of California , and is currently serving as the 39th California Governor...
to the governorship and support from retailers such as Barnes & Noble
Barnes & Noble
Barnes & Noble, Inc. is the largest book retailer in the United States, operating mainly through its Barnes & Noble Booksellers chain of bookstores headquartered at 122 Fifth Avenue in the Flatiron District in Manhattan in New York City. Barnes & Noble also operated the chain of small B. Dalton...
will help the measure become law. Skinner pushed legislation to tax online sales that was approved in 2009 as part of the state budget. Gov. Arnold Schwarznegger vetoed the legislation.
In response to threats by Amazon.com
Amazon.com
Amazon.com, Inc. is a multinational electronic commerce company headquartered in Seattle, Washington, United States. It is the world's largest online retailer. Amazon has separate websites for the following countries: United States, Canada, United Kingdom, Germany, France, Italy, Spain, Japan, and...
to sever its relations with affiliates in California, Main Street said, "California cannot allow companies like Amazon to put a gun to the state’s head demanding special treatment. If Amazon chooses to damage their own business model and their relationships with California’s online community, that’s their choice. Other companies will gladly fill the void and work with California’s online affiliates. Many of Amazon’s brick-and-mortar competitors have online relationships with California affiliates and collect the sales tax, and they will undoubtedly expand that presence if Amazon makes the mistake of creating a vacuum."
In July of 2011 Amazon made good on its threats and terminated all of its California affiliates.
Compromise with Amazon.com
In response to resistance from Amazon.com, other online retailers, and anti-tax groups the State of California agreed to delay of one year before requiring online retailers to begin collecting sales tax on sales to California addresses. In return for the one year delay from California Amazon.com says it will create 10,000 full-time jobs, 25,000 seasonal jobs, invest $500 million in various facilities in California over the next few years, and begin remitting sales taxes on orders shipped to California. Amazon is seeking "a lasting partnership with the state," said Amazon Vice President Paul Misener."Amazon.com has finally acknowledged that their government-sanctioned advantage is unfair by agreeing to collect sales taxes in California. Amazon had the chance to make the same commitment here in Arkansas, but instead chose to fire their Arkansas affiliate network," said Robert Coon, spokesperson for the Alliance for Main Street Fairness.
Governor Jerry Brown
Jerry Brown
Edmund Gerald "Jerry" Brown, Jr. is an American politician. Brown served as the 34th Governor of California , and is currently serving as the 39th California Governor...
said, "This landmark legislation not only levels the playing field between online retailers and California’s brick-and-mortar businesses, it will also create tens of thousands of jobs and inject hundreds of millions of dollars back into critical services like education and public safety in future years."
Illinois
In March 2011 Governor Pat QuinnPat Quinn (politician)
Patrick Joseph "Pat" Quinn III is the 41st and current Governor of Illinois. He is a member of the Democratic Party. Previously elected three times to statewide office, Quinn was the sitting lieutenant governor and became governor on January 29, 2009, when the previous governor, Rod Blagojevich,...
signed the Main Street Fairness Act into law. The law seeks to expand the collection of sales taxes to items purchased online by Illinois
Illinois
Illinois is the fifth-most populous state of the United States of America, and is often noted for being a microcosm of the entire country. With Chicago in the northeast, small industrial cities and great agricultural productivity in central and northern Illinois, and natural resources like coal,...
residents. The law targets online retailers who have sales affiliates located in the state. Quinn said, "This law will put Illinois-based businesses on a level playing field, protect and create jobs and help us continue to grow in the global marketplace."
Main Street praised Governor Quinn for signing this legislation. In a press release the group said, "In Illinois, small business retailers are the backbone of the state's economy and are vital components of the community, and they have been operating at a significant disadvantage as online-only retailers have exploited a decades-old loophole to gain an unfair and artificial advantage in the marketplace. By signing HB 3659, Quinn ensures that all businesses will compete on the same playing field, collecting the sales tax at the point of purchase whether they operate on the Internet or in Illinois' communities."
Indiana
On 11 April 2011 the Alliance for Main Street Fairness held a press conference at the state house to call for tax fairness. In a statement the group said, "“We are here today to urge the Indiana General AssemblyIndiana General Assembly
The Indiana General Assembly is the state legislature, or legislative branch, of the state of Indiana. It is a bicameral legislature that consists of a lower house, the Indiana House of Representatives, and an upper house, the Indiana Senate...
to pass legislation this year to level the unfair playing field between Hoosier
Hoosier
Hoosier is the official demonym for a resident of the U.S. state of Indiana. Although residents of most U.S. states typically adopt a derivative of the state name, e.g., "Indianan" or "Indianian", natives of Indiana rarely use these. Indiana adopted the nickname "Hoosier State" more than 150...
-based retailers and Internet sellers. Retailers across the state welcome and thrive on fierce competition that exists in the free marketplace and today there is a significant disadvantage."
New York
In 2008, New York State passed a law that would force online retailers to collect sales taxes on shipments to state residents. Shortly after the law was signed, amazon.com filed a complaint in the New York Supreme CourtNew York Supreme Court
The Supreme Court of the State of New York is the trial-level court of general jurisdiction in thestate court system of New York, United States. There is a supreme court in each of New York State's 62 counties, although some smaller counties share judges with neighboring counties...
objecting to the law. The complaint wasn't based on whether in-state customers should pay tax, but upon the long-standing practice of it being the responsibility of the customer to report the sales tax (known as use tax
Use tax
A use tax is a type of excise tax levied in the United States. It is assessed upon otherwise "tax free" tangible personal property purchased by a resident of the assessing state for use, storage or consumption of goods in that state , regardless of where the purchase took place...
in this case) and not that of the out-of-state businesses. The lawsuit was tossed out of court in January 2009, when New York State Supreme Court Justice Eileen Bransten stated "there is no basis upon which Amazon can prevail."
Ohio
A study released by the University of CincinnatiUniversity of Cincinnati
The University of Cincinnati is a comprehensive public research university in Cincinnati, Ohio, and a part of the University System of Ohio....
in October of 2011 determined that Ohio's state government could increase tax revenue by at least $200 million per year if Congress were to require online retailers to collect and remit sales taxes. Ohio consumers who make online purchases already are already required to self-report and pay sales tax but compliance is rare. According to the study, even though more than 60 percent of households in the state made at least one purchase from an online retailer in 2010 less than 1 percent of Ohio state income tax returns included tax payments for such purchases.
Oklahoma
A study conducted by the University of Tennessee concluded that $156.3 million in state and local taxes will be lost in Oklahoma in 2012 because of unreported online sales to state residents.Pennsylvania
In May of 2011 Main Street released the names of businesses across the state of PennsylvaniaPennsylvania
The Commonwealth of Pennsylvania is a U.S. state that is located in the Northeastern and Mid-Atlantic regions of the United States. The state borders Delaware and Maryland to the south, West Virginia to the southwest, Ohio to the west, New York and Ontario, Canada, to the north, and New Jersey to...
that support requiring online retailers to collect sales taxes. Main Street also announced its intention to hand deliver a petition to each state legislator in order to encourage them to support legislation mandating equal treatment for traditional businesses and online retailers.
In June of 2011 Main Street launched an ad campaign in Pennsylvania to raise awareness about unfair competition from online retailers. The campaign featured television, radio, and newspaper ads across the state.
Strauss study
Sales tax in Pennsylvania is generally 6%, except in Allegheny and Philadelphia counties where it is 7% and s 8%, respectively. A recent study by Carnegie Mellon UniversityCarnegie Mellon University
Carnegie Mellon University is a private research university in Pittsburgh, Pennsylvania, United States....
professor Robert P. Strauss
Robert P. Strauss
Robert P. Strauss has been Professor of Economics and Public Policy at the H. John Heinz III College since 1979.-Academic career:Prior to joining Carnegie Mellon, he was a member of the economics department at the University of North Carolina at Chapel Hill for 10 years where he was also an adjunct...
showed that Pennsylvania might be foregoing up to $400 million per year in revenue due to the failure of online retailers to collect sales tax. The same study also showed that Pennsylvania businesses could see an increase in sales of around $200 million per year and that as many as 2,766 new jobs might be created if all kinds of sales were treated equally.
South Carolina
Amazon had agreed to open a distribution center near Columbia, South Carolina that would employ 1,200 people in exchange for a five-year exemption from collection of sales taxes from shoppers in the state. The state House of Representatives rejected the deal in April of 2011 and Amazon cancelled plans for its distribution center. Amazon resumed negotiations and offered 2,000 jobs in exchange for a sales tax exemption and other incentives. Under a compromise approved by the South Carolina state legislature in May of 2011, Amazon agreed to notify South Carolina customers by email that sales tax was owed on their purchases but shoppers would still be responsible for paying the tax by themselves. Governor Nikki HaleyNikki Haley
Nimrata Nikki Randhawa Haley is the 116th and current Governor of South Carolina. A member of the Republican Party, Haley represented Lexington County in the South Carolina House of Representatives from 2005 to 2010....
said she plans to allow the bill to become law without signing it.
In response to the state House passing legislation granting concession to Amazon.com the Alliance for Main Street Fairness said, “Today’s vote in the South Carolina House of Representatives is just one step in the process, yet it’s unfortunate that the majority of the House favors special deals for one prospective retailer at the expense of our state’s existing employers and their 375,000 employees. The vote is particularly disappointing in light of dubious, last minute promises that certainly appear to have influenced some legislators to switch their vote. We’ll rally our troops and voice our concerns to the Senate where we hope they will come to a more fair and rational decision. The case against this special deal continues to grow on a daily basis. We’re confident the Senate will stand with Main Street and against this exemption that is clearly a slap in the face to brick-and-mortar retailers across our state.”
Main Street expressed strong disapproval of the South Carolina
South Carolina
South Carolina is a state in the Deep South of the United States that borders Georgia to the south, North Carolina to the north, and the Atlantic Ocean to the east. Originally part of the Province of Carolina, the Province of South Carolina was one of the 13 colonies that declared independence...
Senate's approval of this arrangement and called on Governor Nikki Haley
Nikki Haley
Nimrata Nikki Randhawa Haley is the 116th and current Governor of South Carolina. A member of the Republican Party, Haley represented Lexington County in the South Carolina House of Representatives from 2005 to 2010....
to veto the legislation. In a press release Main Street said, “Nobody complained when Amazon was given free land, property tax cuts, job tax credits and a repeal of the limits on weekend sales. But in the end, this special exemption only passed after backroom deals and last-minute promises were made by Amazon officials – something which should disappoint everyone interested in transparency and good government."
Tennessee
In March 2011 Main Street ran advertisements opposing the efforts of Tennessee officials, including Gov. Bill HaslamBill Haslam
William Edward "Bill" Haslam is the 49th and current Governor of Tennessee. A member of the Republican Party, Haslam was elected to office in 2010...
, to finalize an agreement with Amazon.com
Amazon.com
Amazon.com, Inc. is a multinational electronic commerce company headquartered in Seattle, Washington, United States. It is the world's largest online retailer. Amazon has separate websites for the following countries: United States, Canada, United Kingdom, Germany, France, Italy, Spain, Japan, and...
that would exempt the company from collecting sales taxes in exchange for opening two distribution centers in the state. “Why would the state let Amazon get away with not collecting and paying the biggest source of revenue in Tennessee: its sales tax?” one ad said.
In May of 2011 Main Street responded harshly to testimony given to the state Senate Finance Committee by Amazon officials regarding their arrangement with the Department of Revenue for an exemption from collecting Tennessee sales taxes. In a statement a spokesman for Main Street said, “Why can’t Amazon come clean and provide lawmakers with details of the special deal they have claimed to secure with the Department of Revenue? Secret, backroom deals would hurt Main Street jobs and give an out-of-state company a competitive advantage over mom-and-pop shops across our state. Main Street businesses want to know: what Amazon is trying to hide?”
A legal opinion by the state attorney general affirmed the constitutionality of a proposed bill in the state legislature that would require Amazon to collect sales tax on goods it ships to Tennessee residents. The opinion also stated that Amazon's construction of distribution centers in the state constitutes a physical nexus. The Alliance for Main Street Fairness called the attorney general’s opinion “encouraging news for the thousands of Tennessee small business owners who don’t want our elected officials to give Amazon special treatment.”
Texas
in May 2011 Governor Rick PerryRick Perry
James Richard "Rick" Perry is the 47th and current Governor of Texas. A Republican, Perry was elected Lieutenant Governor of Texas in 1998 and assumed the governorship in December 2000 when then-governor George W. Bush resigned to become President of the United States. Perry was elected to full...
vetoed House Bill 2403, legislation on "e-fairness" to tax online sales in the same manner as sales made by traditional retailers. In response the Alliance for Main Street Fairness expressed confidence that bill would eventually pass in some form. The exact language of House Bill 2403 was amended to Senate Bill 1811, a fiscal matters bill to fund education and balance the state budget, by Senator Duncan and Senator Shapiro.
In calling for passage of the legislation, Main Street cited a study done by Angelos Angelou that estimated that Texas loses $774 million in tax revenue due to the failure of online retailers to collect sales tax. The same study estimated that full compliance with sales and use tax laws would create 13,000 jobs in the state.
Organization
Alliance for Main Street members include large retail corporations such as AutoZoneAutoZone
AutoZone is a retailer and distributor of aftermarket automotive parts and accessories. based in Memphis, Tennessee.-History:Originally a division of Memphis-based wholesale grocer Malone & Hyde, the company went under the name Auto Shack...
, Best Buy
Best Buy
Best Buy Co., Inc. is an American specialty retailer of consumer electronics in the United States, accounting for 19% of the market. It also operates in Mexico, Canada & China. The company's subsidiaries include Geek Squad, CinemaNow, Magnolia Audio Video, Pacific Sales, and, in Canada operates...
, Home Depot, Sears, Target
Target Corporation
Target Corporation, doing business as Target, is an American retailing company headquartered in Minneapolis, Minnesota. It is the second-largest discount retailer in the United States, behind Walmart. The company is ranked at number 33 on the Fortune 500 and is a component of the Standard & Poor's...
, and Wal-Mart
Wal-Mart
Wal-Mart Stores, Inc. , branded as Walmart since 2008 and Wal-Mart before then, is an American public multinational corporation that runs chains of large discount department stores and warehouse stores. The company is the world's 18th largest public corporation, according to the Forbes Global 2000...
.
See also
- Streamlined Sales Tax ProjectStreamlined sales tax projectOrganized in March 2000, the Streamlined Sales Tax Project objective is to simplify and modernize sales and use tax collection and administration in the United States. It arose in response to efforts by Congress to permanently prohibit states from collecting sales taxes on online commerce...
- Quill Corp. v. North DakotaQuill Corp. v. North DakotaQuill Corp. v. North Dakota, 504 U.S. 298 is a Supreme Court ruling concerning use tax. Quill Corporation is an office supply retailer...
- National Bellas Hess v. IllinoisNational Bellas Hess v. IllinoisIn National Bellas Hess v. Department of Revenue, 386 U.S. 753, 87 S.Ct. 1389 , the Supreme Court ruled that a mail order reseller was not required to collect sales tax unless it had some physical contact with the state.-Background:...