On the recordMarch 22, 2013
the Senator from Oregon is right. And I see the Senator from North Dakota shaking her head. With all due respect, I think she is not correct. This is either enforceable on foreign countries or it is not. It is impossible to force our laws on other countries unless other countries consent. Just to say so in a statute here does not make it true, in a bill does not make it true. There has to be a treaty, a tax treaty. There has to be some way for the foreign jurisdiction to agree; otherwise, we cannot possibly enforce this in other jurisdictions or on the other side, if we do, then those other countries can come back and do the same thing to the United States. Do we want Chinese direct sellers to come back to the United States or, vice versa, for the Chinese to collect in the United States? The Senator from New Hampshire had it exactly right: It should be the purchaser who pays the tax, and that is where it should be enforced, not the tax collector, the small businessman in another State. I might sum up by saying, we will take this up in the Finance Committee and work out all these different kinks and wrinkles on it, but that is where it should be done. The PRESIDING OFFICER. The Senator's time has expired. The Senator from Illinois.
