Tax Policy Center

Quill v. North Dakota

Individual Taxes: TaxVox
Ten months ago the Senate overwhelmingly passed legislation aimed at sorting out the mess over online sales taxes, which consumers owe but states rarely collect. Now, House GOP leaders are floating what they call a compromise: Set national rules for sales tax collection based on the location of the
March 18, 2014Howard Gleckman
State and Local Issues: TaxVox
Yesterday, by doing nothing, the U.S. Supreme Court took a giant step towards ending the decades-long dispute over whether states can require online retailers to collect sales taxes. In effect, the High Court ruled that, absent congressional action, states have broad authority to require Internet
December 3, 2013Howard Gleckman
State and Local Issues: TaxVox
The Senate is close to passing a bill that would let states require online and catalogue sellers to collect sales taxes on the products they sell. Congress has been struggling with this issue for decades, yet few disputes have generated as much confusion and misinformation as this one. To help
April 23, 2013Howard Gleckman
State and Local Issues: TaxVox
A bipartisan group of 10 U.S. senators would allow states to require online retailers to collect sales taxes on all purchases, as long as the states first agree to simplify their sales tax rules. And, remarkably, their idea has broad support in the business community and may actually pass. The
November 17, 2011Howard Gleckman