The Institute for Policy Innovation (IPI)
DALLAS The Institute for Policy Innovation (IPI) along with several other organizations has filed an
amicus brief in the landmark Internet sales tax case
South Dakota v. Wayfair scheduled on April 17 before the U.S. Supreme Court.
In support of Wayfair IPI argues that remote taxation not only tramples on Supreme Court precedent but opens the gates to an unprecedented expansion of taxation and taxpayer harassment by out-of-state tax collectors.
The physical presence rule established by
Bellas Hess and reaffirmed in
Quill continues to serve as a vital limit" on the power of states to force out-of-state retailers to serve as the states private tax collectors states the brief.
The Supreme Court has already found that states exceed their constitutional authority if they force retailers in other states to collect taxes for them" said IPI president Tom Giovanetti. Were proud to intervene in this critical case to protect the Constitutional order and protect taxpayers from being subject by a tax grab by the states."
In filing the brief IPI joined with the National Taxpayers Union Foundation Americans for Prosperity Freedomworks Freedom Partners and the Chamber of Commerce.
The Institute for Policy Innovation (IPI) is an independent nonprofit public policy organization based in Dallas. IPI president Tom Giovanetti is available by contacting Erin Humiston at (972) 874-5139 or erin@ipi.org.