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Tax Commissioner Ryan Rauschenberger said North Dakotas figure has likely grown since then, given the increased popularity of online shopping. But Rob Lindberg, representing the conservative group Americans for Prosperity, argued the bills provisions are onerous to businesses. He also doubted the state would see a significant revenue windfall from the change, which he said would be extremely difficult to enforce. Consumer choice has driven the shift to online sales, Lindberg said. Its mostly about convenience, not price. Wednesdays hearing came almost 25 years after the U.S. Supreme Courts decision in Quill Corp. v. North Dakota. In that case, the court said North Dakota couldnt require the mail-order catalog business to collect state sales tax because the existing system was too complicated to impose on a business that did not have a physical presence in the state, according to the Streamlined Sales Tax Governing Board. But software has since been developed to remove that burden and make it easier for businesses to collect and remit sales tax, Rauschenberger said. Cook said states are losing patience with Congress to take action on the issue and are seeking
To learn more about online clothing stores visit online fashion shoppingto push it back to the Supreme Court. The North Dakota bill would become effective when the Supreme Court overturns the Quill decision or otherwise confirms states may impose sales and use tax on an out-of-state seller.
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