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i_taxtask_2018a_2018-07-26t10:05:29z0 Hearing Summary




PUBLIC
BILL SUMMARY For ALEC AND NCSL PRESENTATION ON SOUTH DAKOTA V. WAYFAIR DECISION

INTERIM COMMITTEE  SALES AND USE TAX SIMPLIFICATION TASK FORCE
Date Jul 26, 2018      
Location SCR 357



ALEC and NCSL Presentation on South Dakota v. Wayfair Decision - Committee Discussion Only

10:08:20 AM  
Mr. Max Behlke, Director of Budget and Tax, National Conference of State Legislatures, and Mr. Joel Griffith, Director, Center for State Fiscal Reform, were in attendance to discuss the South Dakota v. Wayfair decision. Mr. Behlke distributed an information document, "Principles of State Implementation post South Dakota v. Wayfair" and walked the task force through a presentation (Attachments A and B, respectively).
10:18:11 AM  

Mr. Behlke continued his presentation. He next discussed state marketplace laws.

10:22:13 AM  

Mr. Griffith discussed the South Dakota v. Wayfair decision and provided historical context about taxation and trade in the United States.  A copy of his testimony can be found in Attachment C.

10:29:20 AM  

Mr. Griffith next discussed retail sales, ecommerce, and trends in sales tax collections. He also made some recommendations about how changes to online sales tax collections should be legislated.

10:37:19 AM  

Mr. Behlke responded to committee questions about remote sales taxes. Mr. Griffith also responded to committee questions. Members of the committee commented on Mr. Griffith's presentation.

10:45:29 AM  

Mr. Behlke and Mr. Griffith continued to respond to task force questions.

10:54:26 AM  

Mr. Nelson commented on the presentations and the work of the task force.

10:57:50 AM  

Mr. Behlke commented on the task force discussion. Ms. Vorndran commented on the presentations and the task force discussion. Discussion ensued.

11:04:46 AM  

Task force discussion continued. Mr. Behlke responded to additional questions.

11:07:02 AM  

Mr. Ed DeCecco, Office of Legislative Legal Services, responded to a question from the task force about whether legislation is required under various scenarios. Task force members and Mr. Behlke also commented.