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As the Supreme Court prepares to hear oral arguments regarding South Dakota v. Wayfair Inc., et al. this April, the International Council of Shopping Centers, joined by other real estate industry leaders, submitted an amicus brief [today] urging the court to do away with the physical standard requirement for sales-tax collection it upheld in 1992.
ICSC not only represents the interests of all 124 shopping centers in South Dakota, which employ over 43,870 people and generate approximately $137.5 million in state sales tax revenue but 34 million employees of the retail real estate industry across the country. The following is a statement by Tom McGee, President and CEO of ICSC.
“Dramatic changes in technology over the past 25 years since the Quill Corp v. North Dakota precedent from 1992 have created a system of widespread tax evasion. Quill’s obsolete physical presence requirement harms communities’ economic vitality, disadvantages small businesses that contribute to a diverse and distinctive local marketplace, and undermines the tax base.
ICSC, as well as other leaders concerned about the impacts on communities, believe that the Quill standard goes way beyond discriminating against brick-and-mortar retail — it also reduces much needed state and local sales tax revenues. Collection of these taxes is critical in a time of tightening budgets that look to cut funding to law enforcement, schools and infrastructure that protect and serve our neighborhoods.
The physical nexus standard set forth in Quill is not only outdated but it gives preferential treatment to online-only retailers whereby creating a marketplace disadvantage for local retailers who are required to collect sales tax.
ICSC hopes that consideration of this case bridges the divide between two disparate sales tax collection systems and recognizes the changes that have taken place in the marketplace over the past several decades. It’s time to level the playing field. Fair competition in the retail industry benefits consumers and communities in innumerable ways, supporting jobs, economic growth and innovation.”