SJR106 Alabama 2011 Session

Summary

Primary Sponsor

George M. “Marc” Keahey

Democrat

Session

Regular Session 2011

Title

U. S. Congress urged to require online businesses to collect sales tax and remit to states where merchandise is shipped

Summary

SJR106 urges the U.S. Congress to pass federal legislation requiring online retailers to collect sales tax at the time and place of sale and remit it to the state where the goods are shipped.

What This Bill Does

If such a federal bill were enacted, online and remote vendors would collect the applicable sales tax at the point of sale and remit it to the state where the merchandise is delivered. This would reduce the burden of use tax on Alabama residents, help stabilize revenue for Alabama's state and local governments, and level the competitive field for Alabama-based businesses that collect sales tax.

Who It Affects

• Online and remote retailers selling to Alabama customers would be required to collect and remit sales tax to the appropriate states where shipped.
• Alabama residents and the state/local governments would experience easier tax compliance, a reduced burden from use tax reporting, and potentially increased tax revenue for services such as education, public safety, and transportation.

Key Provisions

• Urges Congress to enact a federal bill requiring online businesses to collect sales tax at the time and place of sale and remit the taxes to the states where the purchased merchandise is shipped.
• Notes that the measure would address untaxed remote sales and support funding for essential public services; and requests that copies of the resolution be provided to the Alabama Congressional Delegation.

AI-generated summary using openai/gpt-5-nano on Feb 25, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Resolutions, Legislative