I think this illustrates the problem we are having. How can this be a part of tax reform when it is not part of the Tax Code? It has been heard by the Commerce Committee in the Senate. It has been heard by the Finance Committee. It has not been marked up. It has been heard by the House Judiciary Committee. Senator Enzi has been working on it for 14 years. This is a very simple question. It is a matter of States rights, two words. Does a State, any State, have the right to decide whether to collect existing taxes from some of the people who owe the taxes or from all of the people who owe the taxes? In the State of Tennessee, at the Nashville Boot Company store, I walk in, I try on a pair of boots, then I go order it over the Internet so I do not have to pay the sales tax. What the State of Tennessee wants to do--the conservative Governor Bill Haslam, the conservative Lieutenant Governor Ron Ramsey, the Republican legislature, these are not a bunch of big tax people--they want to collect the sales tax from everybody who owes it and they would like to require those who sell into Tennessee to do the very same thing they do, what the Nashville Boot Company does when I buy from it: They add the sales tax to the bill. They collect it and send it to the State. How hard is that to do? My wife gave me an ice cream maker for my birthday last year. I ordered some ingredients to make chocolate ice cream, over the Internet.…
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I ask unanimous consent that I be recognized to speak for as long as I may require. The PRESIDING OFFICER. Without objection, it is so ordered. ____________________





