NH fights internet sales tax, files an amicus brief to the US Supreme Court.

New Hampshire Fights Internet Sales Tax.


New Hampshire Fights Internet Sales Tax

Files an amicus brief to the United States Supreme Court.

Concord, NH - Governor Chris Sununu and Attorney General Gordon MacDonald announced that the State of New Hampshire has submitted an amicus brief to the United States Supreme Court in the case of South Dakota v. Wayfair, Inc. In its brief, the State urges the Court not to overrule existing precedent in a manner that would expose New Hampshire citizens and businesses to out-of-state sales taxes.

"It is unacceptable that New Hampshire businesses may be forced to act as tax collectors for other states. We will not sit idly by while Washington, D.C. and sales-tax reliant states try to raid the pockets of Granite Staters and increase the price of retail goods in New Hampshire," said Governor Chris Sununu. "That is the very definition of taxation without representation, and we will not stand for it. Overturning existing precedent in this case will put the nation on a fast-track towards unbridled taxation of the Internet and may force certain businesses and persons to cease doing business over the Internet altogether. That should not be permitted to occur."

For over fifty years, the U.S. Supreme Court has appropriately restricted State authority to impose sales and use taxes on businesses and persons that operate outside of their borders. In doing so, the United States Supreme Court has held that, in order for a State to impose a sales or use tax on a business or person selling retail goods, that business or person must have some "physical presence" in the taxing State. In open defiance of this well-settled precedent, South Dakota enacted a law requiring a seller that "does not have a physical presence in the state" to collect and remit sales taxes to it. South Dakota passed the law knowing that it would spark a court challenge that would likely make its way to the United States Supreme Court.

Earlier this year, the Court agreed to hear the Wayfair case. It presents a single issue: should the "physical presence" requirement for sales and uses taxes set forth in a 1967 U.S. Supreme Court decision, National Bellas Hess v. Department of Revenue of Illinois, and reaffirmed in a 1992 U.S. Supreme Court decision, Quill Corp. v. North Dakota, be overturned. In its brief today, New Hampshire argues that it should not.

"There are approximately 10,000 to 12,000 different sales and use tax jurisdictions in the United States today. Countless small businesses use the Internet for the retail sale of goods. The monetary amounts are often quite modest. It is manifestly unreasonable and unfair for these businesses to have to invest in expensive software and professional services in order to collect, account for, and remit sales taxes to other States and localities or otherwise subject themselves to potential civil and criminal penalties," said Attorney General MacDonald. "New Hampshire's citizens have chosen through their elected representatives not to impose a sales tax on retail goods and should not be forced to shoulder the burden of other state sales taxes."

► Read NH's amicus brief.


Posted 4/5/18

 

Scheduled Events

  Barbara Edelman   (4/26)
  Dance Ensemble & Choir   (4/27 & 28)
  Land of Trash  (4/27)
  Cendrillon   (4/28-29)
  Cold Chocolate   (4/28)
  Leo Kottke   (4/28)
  New Repertory Theatre   (4/28)
  8th Annual Circle Trot   (4/29)
  Dartmouth Gospel Choir   (4/29)
  Virtual Business Conference   (5/1 - 5/3)
  Percussion Ensemble   (5/2)
  Jazz Ensemble   (5/3)
  Robben Ford   (5/4)
  Beatles For Sale   (5/5)
  Dartmouth Wind Ensemble   (5/5)
  Bluegrass Jamming Camp   (5/5-6)
  Everly Brother Experience   (5/5)
  Dartmouth Glee Club   (5/6)
  Manxmouse  (5/8)
  Chamber Players   (5/9)
  Mike DelGuidice & Big Shot   (5/11)
  Bob Marley   (5/12)
  Barbary Coast Jazz Ensemble   (5/12)
  Percussion Ensemble   (5/12)
  Pemigewasset Choral Society   (5/13)
  Arlo Guthrie  (5/16)
  Centennial Exhibit of the WMNF   (5/16)
  The Tin Woman   (5/17-27)
  Bill Blagg  (5/18)
  Handel Society   (5/19)
  Mersey Beatles   (5/19)
  POPS Concert   (5/19 & 20)
  Under the Streetlamp  (5/19)
  Dartmouth Dance Ensemble   (5/25 & 26)
  Dartmouth Sym. Orchestra   (5/25 & 26)
  Paula Poundstone   (5/25)
  Memorial Day .. Comedy   (5/26)
  Weekend Craft Festival   (5/26-28)
  Gardens of Jackson Tour   (5/27 - 6/23)
  The Blues Project   (5/27)
  Duck Race & Music Festival   (5/27)

 ◄ Expanded Calendar ►



Photo Galleries

 

Miss Berlin-Gorham Competition 2012 New England Brewfest 2014 RiverFire, Berlin, NH 2012 Sugar Hill Lupine Festival Gallery 2012 Bristol-Gorham Foliage
Quick Links

 




Business Directory

 

 

                      more ►  

 

 

Attractions

 

  Clark's Trading Post
  Cog Railway
  Competition Complex
  Conway Scenic Railroad
  Flume
  Jericho Mountain ATV Park
  Kancamagus Highway
  Littleton Riverwalk
  Lost River Gorge
  Mt. Washington Auto Road
  Polar Caves
  Santa's Village
  Six Gun City
  Storyland
  Vertical Ventures
  Whale's Tail Water Park
  Woodstock Inn & Brewery

 

more ►  

 

Community Profiles

 

  Bethlehem
  Bretton Woods
  Colebrook
  Conway
  Franconia
  Gorham
  Hanover
  Jackson
  Lebanon
  Lincoln
  Littleton
  North Conway
  Pittsburg
  Plymouth
  Twin Mountain
  Whitefield
  Wolfeboro

more ►  

 

Recreation and Tourism

 

  Farm To Table Restaurants
  Hiking To Crash Sites
  Little Ski Areas
  Local Movie Theaters
  Local Performance Theaters

 

more ►  

 

Other Resources

  NH Cabins & Cottages
  NH Census Info
  NH Data (OEP)
  NH Fishing Reports
  NH Foliage Report
  NH Hiking Trail Conditions
  NH Lottery
  NH Movie Guide
  NH Road Conditions
  NH Ski Reports
  NH Snowmobile Trail Reports
  NH State Parks
  NH Town Officials Directory
  NH Weather
  White Mtn. National Forest
  VisitNH.Gov

 

 

 

Copyright 2012-2018 by George C. Jobel, 603-491-4340. All Rights Reserved.