Rick Allen: “this issue is foundational to the formation of our Republic. It is actually similar to what Patrick Henry talked about…”

“this issue is foundational to the formation of our Republic. It is actually similar to what Patrick Henry talked about, taxation without representation. Obviously, the use taxes are to be collected by the States. This is not a decision to be made by the States. If it were up to the States, obviously, they would be collecting and compelling retailers who do not have a physical presence in their State, who don't vote in their State, who do not receive any fire services, any police services, any services whatsoever from that State. If it were up to the States, for their convenience, they would be requiring them to collect and remit these taxes. This really becomes an issue of convenience for the tax collectors at a locality or at a State. It is, as Senator Dorgan rightly stated, a decision for Congress to make. It does deal with interstate commerce. However, Congress, in all the decades this has been considered, has never said, before the Internet was even contemplated for use of communications or commerce or education, when people were more concerned about catalog sales, even then Congress said, no, we are not going to burden interstate commerce. So that is the reason why Congress has never agreed. Now, the States and the localities can simplify. There is a ZIP code reported to me in the Denver, CO, area, that within that same code there are four different sales taxes applied to the very same product.”