James Barrett: “Mr. Bo Horne lives with his wife in Seneca, South Carolina, where they operate a small business from their home. It is…”

“Mr. Bo Horne lives with his wife in Seneca, South Carolina, where they operate a small business from their home. It is their piece of the American dream. In 1997, they sold a computer software license to a customer in New Jersey for $695, and even though Mr. Horne has no employees or no real property in New Jersey, this one-time sale triggers a New Jersey State law requiring Mr. Horne to pay $600 in taxes and fees every year on the software as long as it remains in use. This tax is stifling to small business investments and entrepreneurs across the country. Mr. Horne stated yesterday in his testimony before the House Committee on the Judiciary that he is speaking up because of thousands of small businesses that are totally unaware of the risks. Mr. Horne also highlighted a commonsense bill that I am a proud cosponsor of, H.R. 1956, the Business Activity Tax Simplification Act, as introduced by the gentleman from Virginia (Mr. Goodlatte). It protects small businesses by requiring them to be physically present in the State before they are subject to taxes by the State. I urge my colleagues to stand up for small businesses by supporting this important legislation, and I thank Mr. Horne for his hard work. ____________________”