Tea Party Patriots Citizens Fund (TPPCF) Chairman Jenny Beth Martin:
“Today’s Supreme Court decision to overturn the physical presence standard for taxation of Internet sales is disappointing, and will likely have a negative impact on online sales and our bustling Internet economy. We are particularly concerned about the impact on small online sellers who could be subjected to collecting taxes for more than 10,000 tax jurisdictions across the country. In order to protect all online sellers from this compliance burden, we call on Congress to pass legislation that protects all businesses from being forced to act as tax collectors for out-of-state jurisdictions.”
Former Ohio State Treasurer and Secretary of State and Former Mayor of Cincinnati, Ken Blackwell:
“Today’s decision by the Supreme Court to overturn Quill raises serious concerns about the future of internet commerce. The majority decision makes it clear that small businesses need to be treated differently than multi-billion dollar corporations. But it’s now incumbent on Congress to act quickly and to resolve the new questions raised and give assurance to small businesses that they will be protected from significant state overreach.”
Appellate Attorney and Lead Counsel on CEI’s Brief, Erik Jaffe:
“We are disappointed the Supreme Court today, in allowing states to extend their taxing authority beyond their borders, passed up an opportunity to reassert the horizontal federalism principles of the Constitution. Rather, adopting mistaken notions that state sovereignty extends beyond state borders and that the purchasing power of state citizens are assets belonging to the state, the court fundamentally subverts federalism.
“Instead, the only check on state overreach is now the court’s legislative judgment under a dormant commerce clause jurisprudence that gets both the commerce clause and the judicial role in enforcing it wrong. Hopefully, Congress will see the folly of this approach and act to constrain state encroachment on interstate commerce.”
Former Solicitor General of the United States, Paul Clement:
Today’s decision overrules the physical presence requirement of Quill, but leaves many questions unanswered concerning the Commerce Clause and Due Process limits on states’ ability to tax and regulate those with little connection to the state.
“I had hoped the Supreme Court would uphold the sensible Quill standard that has been in place for over 20 years and believe this decision may have negative ramifications. Today’s decision at least provided a clear distinction between small and large online sellers. Congress needs to now work to provide clear internet sales tax rules and include protections for small businesses.”