Sens. Cruz, Daines, Lee Submit Amicus Brief in Supreme Court Against Internet Sales Tax
April 5, 2018
WASHINGTON, D.C. – This week, U.S. Sens. Ted Cruz (R-Texas), Steve Daines (R-Mont.) and Mike Lee (R-Utah) submitted a joint amicus brief to the Supreme Court of the United States in South Dakota v. Wayfair. In the brief, the Senators express their staunch opposition to a new internet sales tax and defend Congress’ constitutional role in making decisions about taxation and interstate commerce.
The full text of the amicus brief may be viewed here.
“It would be a serious mistake for the Supreme Court to overturn a 26-year precedent and allow state and local governments to impose massive new sales taxes on internet companies and the consumers who use them every day,” Sen. Cruz said. “The internet is one of the driving engines of jobs and innovation in the American economy, and an internet sales tax would disproportionately harm small businesses and low-income consumers, while benefiting the largest corporations. Any decision on such an important policy should be made in Congress, not in the courts, and I will continue to fight against an internet sales tax in both.”
“The Internet sales tax is a misguided policy that would raise costs for consumers and harm small businesses that are trying to break into new markets and create jobs,” said Daines.
“Article I, Section 8, Clause 3 of the United States Constitution clearly gives Congress the sole authority to regulate commerce among the states,” Sen. Lee said. “If interstate internet transactions of goods are to be taxed, it is vitally important that Congress be the one to decide how they are taxed."