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Calling on Congress to Pass Legislation That Will Create a Uniform National Framework on Digital Commerce, Which will Protect Consumers from Multiple and Discriminatory Taxes and Provide Certainty and Uniformity for State and Local Governments

Miranda (AZ) Introduced July 23 Executive Committee Meeting (Adopted)

Short Title: Establishing a national framework for state and local governments on the taxation of digital goods and services (i.e. downloaded applications and services provided electronically.)

Whereas: According to the Pew Internet and American Life Project, Latinos continue to be among the most active users of the mobile web as more and more commerce moves to online platforms;

Whereas: Digital goods and services are online purchases that are downloaded directly by, or services that are provided electronically to, consumers across the United States;

Whereas: State policymakers recognize that the continued deployment of broadband infrastructure and adoption of broadband services is vital to economic growth and digital goods and services are a critical driver of the rapidly growing 21st Century digital economy;

Whereas: Current laws governing the taxation of sales transac­tions are outdated and need to be updated to reflect today’s digital economy;

Whereas: Without a national framework multiple states could claim the right to tax the same transaction putting consumers at risk for multiple and discriminatory taxation;

Whereas: Imposing multiple and discriminatory taxes on consumers will disadvantage online commerce and slow this rapidly growing segment of the economy;

Whereas: Establishing a national framework will clearly identify which state and local jurisdiction can tax digital transactions providing certainty to consumers, providers required to collect such taxes and state and local governments seeking to tax such goods and services;

Therefore Be It Resolved: The National Hispanic Caucus of State Legislators calls on Congress to establish a national framework that will provide certainty and uniformity for state and local governments in the taxation of digital goods and services, while protecting consumers from multiple and discriminatory taxation and supporting the continued growth of the digital economy;

Be It Further Resolved By: The National Hispanic Caucus of State Legislators, a copy of this resolution be sent to all members of the U.S. Congress.

This resolution was adopted on July 23, 2011, at the National Hispanic Caucus of State Legislators 2nd Executive Committee Meeting held in Providence, RI.

Sponsored by: Representative Richard Miranda (AZ)
Pew Internet & American Life Project An initiative of the Pew Research Center “Mobile Access 2010” July 7, 2010.