The Senator from Montana has raised a good question about audits. Let me say to the Senator from North Dakota, I wish to paint a picture, and I wish to ask the Senator from North Dakota to help me because she may be one of the newer Members of this body, but she knows more about this subject than most of us put together because of her experience, with all respect to all the Senators already here in the Senate. I wish to paint a picture of what would happen if we don't act. We are talking about audits. We are talking about businesses. Let's think about what we are talking about. I want to look to Washington from Nashville, TN, or from some other State capital--the requests that States are making of us is that if I am a Governor of Tennessee or a legislature, I want to be able to make the decision myself as a sovereign State about whether people who sell in our State are treated in the same way. A person may be a catalog seller or an Internet seller or a brick- and-mortar seller, but if an entity is going to sell in our State and we have decided we are going to have a sales tax instead of an income tax, if we require the local business to collect the tax, we are going to require everybody who sells there to collect the tax. If an entity wants to sell in our State, that is what they need to do. If they want to drive in our State, they follow our speed limit. They follow our criminal laws. If one lives in our State, they pay our income tax.…
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I ask unanimous consent to speak for 10 minutes when the afternoon votes are concluded. The PRESIDING OFFICER. Without objection, it is so ordered.





