Washington, D.C. – House Judiciary Committee Chairman Bob Goodlatte (R-Va.) issued the following statement after attending the Supreme Court’s oral argument in South Dakota v. Wayfair, Inc.

 Chairman Goodlatte: “As the Supreme Court listens to statistics and rhetorical arguments on both sides of this issue, I am reminded that online sales tax is first and foremost a policy issue. The Constitution’s Commerce Clause gives Congress the ultimate authority to regulate interstate commerce, and it is the responsibility of Congress—not the courts—to legislate a solution. I hope that once the Court considers the significant implications that this case would have for small businesses, states and municipalities, and consumers, it will rule against South Dakota and uphold the long-standing physical presence rule of Quill Corp. v. North Dakota  so that Congress can continue its work in this area. Any other outcome would violate the principle of ‘No Regulation Without Representation’ with respect to the imposition of sales tax collection duties and create an unnecessary additional burden on the American economy.”


In 2018, Chairman Goodlatte led a bipartisan, bicameral amicus brief in favor of Wayfair, Inc. Chairman Goodlatte had previously asked the court to deny certiorari in South Dakota v. Wayfair so that Congress could craft a legislative solution to the internet sales tax issue.

Chairman Goodlatte has been at the forefront of efforts to resolve the complex issue of online sales tax for over a decade, and has been an outspoken advocate for keeping internet access free from burdensome taxes.

In his negotiations regarding online sales tax, Chairman Goodlatte has established seven principles regarding remote sales tax that must be met for a successful legislative compromise on the issue.