On the recordMarch 22, 2013
In the interest of moving this forward, we have scheduled a vote on the Ayotte amendment next, after the vote on the Enzi amendment. I urge everyone who votes for the Enzi-Durbin-Alexander amendment to oppose the Ayotte amendment because she includes a provision in that amendment which absolutely destroys the whole effort here. She requires physical nexus. As Senator Heitkamp has said, that is what this debate is all about-- whether one has to be physically present in order to have an obligation to pay sales tax. So I urge all of my colleagues who support the Marketplace Fairness Act to oppose the Ayotte amendment. I hope she will explain why she wants--I think we understand from the arguments why she takes that position. May I say one or two things about what has been said? To my friend from Oregon, Senator Wyden, who talked about the impossibility of collecting sales tax from foreign entities, that is just not true. The same collection mechanisms presently available to States to obtain and enforce judgments against foreign entities would be available to States with respect to foreign entities failing to comply with the MFA. States currently have, and would continue to have, access to customs information on imported goods. Accordingly, States can and do use that information as a means of encouraging remote sellers to collect sales tax.…





