© 2020 by the Arizona State Senate Republican Caucus.

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Statement from Senator Leach on SCM 1003












"I am always looking to take good legislation and make it better. That's part of the reason I'm introducing SCM 1003, a Memorial urging Congress to enact uniform legislation to simplify sales tax collection. Two years ago, the US Supreme Court ruled in South Dakota v. Wayfair that states could require businesses to collect taxes from transactions in the state, regardless of whether they had a physical presence in the state. Since that ruling, almost every state, including Arizona, enacted laws requiring remote sellers to collect sales tax. The result is a labyrinth of state laws with different thresholds, rates and categories. Clarity and uniformity are necessary to streamline sales tax collection. Congress must take action to address these issues."


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