HomeMy WebLinkAbout1989-088RESOLUTION NO, 89-88
A RESOLUTION OF THE BOARD OF COUNTY
COMMISSIONERS OF INDIAN RIVER COUNTY,
FLORIDA, IN OPPOSITION TO PROPOSED SALES
TAX LEGISLATION WHICH WOULD REQUIRE
INTERSTATE MAIL-ORDER COMPANIES TO
IMPOSE STATE TAXES ON ITEMS MAILED
ACROSS STATE BORDERS.
WHEREAS, it Is the right of the states under the
United States Constitution to levy taxes on their residents
and to require companies In the state to collect those
taxes, but it is not the right to require companies located
In other states to collect those taxes; and
WHEREAS, it is not the role of the mail-order
Industry to be the tax collector for each of the fifty state
treasuries; and
WHEREAS, this kind of unwarranted restriction of
Interstate commerce can only result In an excessive burden
on taxpayers, and Is an Impediment to mail-order companies;
and
WPEREAS, collecting and maintaining records on the
sales taxes would result In expenses which would be passed
along in the form of higher prices to consumers; and
WHEREAS, this proposal would complicate the lives
of those who shop by catalog, a group that includes more
than half of the United States adult population; and
WHEREAS, those who use the mail to make catalog
purchases would be required to wade through a maze of state
and local tax rates that often affect different items
differently in trying to determine the applicable tax and
then actually figure the amount due; and
WHEREAS, this a burden to which retail customers
are not subjected, and is terribly unfair; and
WHEREAS, the collection of taxes in this manner
would be grossly inefficient compared with the collection of
the taxes at the cash register; and
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WHEREAS, the handicapped, the elderly, rural
families, and sInglr. parents are typical consumers of
mail -order products, and thus would be particularly burdened
by this proposal; and
WHEREAS, small mall -order companies will not be
able to comply, and their services will be lost to their
customers; and
WHEREAS, there will be a long period of litigation
with the overhanging threat that mail-order companies that
choose to fight this unfair legislation may be liable for
the payment of retroactive taxes should the courts uphold
proposed legislation, and
WHEREAS, to allow any state to make laws that
reach across state lines is a dangerous precedent;
NOW, THEREFORE, BE IT RE -SOLVED BY THE BOARD OF
COUNTY COMMISSIONERS OF INDIAN RIVER COUNTY, FLORIDA that
any proposed legislation which would require mail-order
companies to collect out--of-state sales taxes should be
rejected.
The foregoing resolution was offered by
Coranissioner Scurlockand seconded by
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Commissioner Bird — and upon being put to
a vote the vote was as follows!
Chairman Gary C. wheeler Ave
Vice Chairman Carolyn K. Eggert A_ye
Commissioner Richard N. Bird -A e
Commissioner Margaret C. Bowman i(e
Commissioner Don C, Scurlock, Jr, lXf
The Chairman thereupon declared the resolution
duly passed and adopted at public hearing held this 12th day
of September, 1989.
BOARD OF COUNTY CIISSIONER5
INDIAN RIVER COUNTY, FLORIDA.
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