Daines Condemns SCOTUS Decision on Internet Sales Tax

U.S. SENATE – U.S. Senator Steve Daines today condemned the United States Supreme Court decision allowing states to implement an Internet sales tax on small businesses physically located outside of the state’s borders.

The 5-4 decision in South Dakota v. Wayfair will increase tax burdens on small businesses and raise prices for consumers. This decision could lead to Internet retailers in all states being forced to become tax collectors for over 10,000 tax jurisdictions across the country.

“Today’s Supreme Court decision means unnecessary and complex burdens on small businesses, as well as a tax increase on consumers across the country,” said Daines. “We must act to protect small businesses in Montana and across the country from this overregulation.”


On April 5, 2018, signed an amicus brief, Amici Curiae South Dakota v. Wayfair, which urges the Supreme Court to rule against allowing states to implement an internet sales tax that would harm small businesses and consumers. 

On March 13, 2018, Daines led a bipartisan coalition in opposition to ongoing attempts to sneak the Internet sales tax, which would mandate small businesses to collect sales tax on behalf of other cities and states when selling products over the Internet, into the upcoming government funding bill.

On Cyber Monday 2015, Daines sent a letter urging Senate Majority Leader Mitch McConnell (R-KY) and House Speaker Paul Ryan (R-WI) to reject any legislation to impose onerous Internet sales tax requirements that would hurt online retailers in Montana and across the nation.  

On March 12, 2014, following a House Judiciary Committee hearing on online sales tax proposals, Representative Steve Daines joined WE R HERE Coalition Executive Director Phil Bond to speak out against the Internet sales tax.

On November 30, 2014, Daines published an Op-Ed in the Washington Times opposing the Internet sales tax.

On November 18, 2014, Daines led a rally in opposition to the Internet sales tax alongside Senator Ted Cruz (R-Texas), several House colleagues and representatives from groups opposed to federal online sales tax legislation, such as the Marketplace Fairness Act.

On May 7, 2013, Daines spoke on the floor of the U.S. House of Representatives in opposition to the so-called Marketplace Fairness Act.