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1 Joseph Henchman, The Role of Congress in State Taxation 1 (2017)

handle is hein.taxfoundation/rocgrstax0001 and id is 1 raw text is: The Role of Congress in State Taxation Joseph Henchman Executive Vice President, Tax Foundation Hearing on H.R. 2887, the No Regulation Without Representation Act Before the United States House of Representatives Committee on the Judiciary Subcommittee on Regulatory Reform, Commercial, and Antitrust Law July 25,2017 Chairman Marino, Ranking Member Cicilline, and members of the committee: What you have before you is not a new issue. Since the Founding, Congress and the courts have acted frequently to define the boundaries of state powers over interstate commerce. This involves reconciling two interests: * States have an interest in regulating activity occurring within their borders, collecting taxes from it to pay for services used by those engaged in economic activity within the state, and achieving parity with regulation of wholly intrastate activity. * The national government has an interest in a national economy free of state- imposed barriers, particularly where the collective cost of those barriers exceed national benefits. This is important because states otherwise have an incentive to capture benefits while exporting burdens. On a number of occasions, I have had the opportunity to testify to this subcommittee or the Committee as a whole on this topic with respect to state tax laws, including on the physical presence standard (Feb. 4, 2010), pre-emption of state and local revenues (Apr. 15, 2010), state taxation and the harm to the national economy (May 25, 2011), sales taxes on Internet transactions (Nov. 30, 2011), the Marketplace Equity Act (Jul. 24, 2012), and the Business Activity Tax Simplification Act (Apr. 13, 2011 & Feb. 26, 2014). I've also spoken extensively on the topic with state officials, and authored a frequently cited article on the parallels between the physical presence standard and the minimum contacts standard of personal jurisdiction, Why the Quill Physical Presence Rule Shouldn't Go the Way of Personal Jurisdiction, 46 STATE TAX NOTEs 387 (2007). I think quite a bit on restoring the proper balance between the federal government, state governments, and individuals. 1

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