Streamlined Sales Tax Project - Mission

Mission

In prior decisions regarding mail-order sales, the U.S. Supreme Court ruled in 1992 (in the case of Quill Corp. v. North Dakota, 504 U.S. 298) that mail-order retailers were not compelled to collect use tax and remit the tax to states, in part because of the complexities of doing so. With computers, however, the difficulties of doing so are much smaller today, so one remaining stumbling block lies in the variations among state sales taxes. Organizers of the SSTP hope that by ironing out differences among state taxation levels, they will remove a major roadblock to the collection of taxes on online sales and convince Congress and the courts to allow them to collect these taxes regularly. SSTP also strives to level the playing field so that local "brick-and-mortar" stores and remote sellers operate under the same rules.

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