A BILL TO BE ENTITLED
AN ACT to urge the 111th congress to grant states the ability to require collection of sales and use tax by remote retailers and to update the reference to the streamlined sales and use Tax Agreement.
The General Assembly of North Carolina enacts:
SECTION 1. The General Assembly strongly encourages Congress to grant states the ability to require collection of sales and use tax by remote retailers by enacting the provisions of the Sales Tax Fairness and Simplification Act, a bipartisan bill introduced in the 110th Congress as H.R. 3396 by Rep. William Delahunt (D‑MA) and as S. 34 by Senator Mike Enze (R‑WY), for the following reasons:
(1)	As Congress works to develop an economic stimulus package to provide much needed relief to businesses, individuals, and states, the Sales Tax Fairness and Simplification Act would provide tens of billions of dollars in funding to many states and local governments at minimal or no cost to the federal government.
(2)	The Sales Tax Fairness and Simplification Act would ensure a fairer and more equitable sales tax system by requiring all retailers, both Main Street brick‑and‑mortar retailers and remote retailers, to collect and remit state sales and use taxes. 
(3)	Under previous United States Supreme Court decisions, the states' ability to collect sales and use taxes from remote retailers is restricted. However, the Court has stated in its decisions that Congress has the authority to grant states the ability to require collection of sales and use tax by remote retailers.
(4)	In an effort to address the collection issues identified by the United States Supreme Court, North Carolina is one of 22 states that have enacted legislation to simplify their sales and use tax laws to conform to the uniformity requirements of the Streamlined Sales and Use Tax Agreement.
(5)	North Carolina has collected thirty‑six million dollars ($36,000,000) in revenues since October 2005 through the voluntary remittance of sales and use taxes by remote sellers under the Streamlined Sales and Use Tax Agreement. This amount is far less than the estimated amount the State is not collecting from sales by remote sellers.
SECTION 2.  G.S. 105‑164.3(45a) reads as rewritten:
"(45a)	Streamlined Agreement. – The Streamlined Sales and Use Tax Agreement as amended as of September 5, 2008."
SECTION 3.  This act is effective when it becomes law.