Washington, D.C.–U.S. Senator Mike Crapo (R-Idaho), Ranking Member of the U.S. Senate Finance Committee, delivered the following remarks at a hearing entitled, “Examining the Impact of South Dakota v. Wayfair on Small Businesses and Remote Sales.”
The text of Ranking Member Crapo’s remarks, as prepared, is below.
“Thank you, Mr. Chairman. And thank you to our witnesses for joining us today in person.
“The Supreme Court’s 2018 Wayfair decision significantly changed the sales tax landscape for states and online businesses. Post-Wayfair, states can require online sellers to collect and remit sales taxes from residents of sales tax states.
“The decision highlights the challenges for both the public and private sector to evolve with the rapid growth of e-commerce. The share of commerce conducted online has grown dramatically in recent decades due to technological innovation. The COVID-19 pandemic, and the resulting disruptions to normal life, have further fueled its growth.
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