On the recordApril 23, 2013
I would say to the Senator from Tennessee through the Chair that there are two possibilities: We continue under this current system, which works a disadvantage on the Main Street stores and shopping malls and denies to those units of government the revenue that would otherwise be coming from the sales tax. That would be one outcome. The second outcome is--and Senator Heitkamp has mentioned it--this case may return to the Supreme Court. If it returns to the Supreme Court, it is quite possible it won't be written as mercifully as our version. We have exempted--we have exempted Internet retail sellers with revenues the previous year below $1 million. We have tried to lean toward an accommodating approach. I don't know if the Supreme Court would reach the same decision when it comes to sales tax liability. I believe it is better for us to accept their challenge, even 20 years later, and get this done.
