On the recordApril 25, 2013
I say to the Senator from Montana, what the bill exerts jurisdiction over is remote sellers. It does not differentiate whether they are foreign nationals or domestic corporations. In State law we have the ability to enforce State laws against anyone who is obligated under the jurisdiction of the State to comply. I will tell the Senator that the jurisdiction in here is not over States. It is not over Oregon or New Hampshire. It is over a remote seller. It does not differentiate anywhere in this bill in terms of a remote seller. I will also tell the Senator that as the former tax commissioner of the State of North Dakota, I have enforced State tax laws against foreign corporations just as foreign corporations have enforced their provincial laws against North Dakota domiciled companies. It happens every day in America.
Source
govinfo.gov




