Hearing: South Dakota v. Wayfair, Inc.: Online Sales Taxes and their Impact on Main Street

Subcommittee on Economic Growth, Tax, and Capital Access (Committee on Small Business)

Tuesday, March 3, 2020 (10:00 AM)

2360 RHOB
Washington, D.C.
The hearing will focus on the impact to small firms as a result of the decision in South Dakota v. Wayfair regarding online sales taxes. In Wayfair, the Supreme Court overturned a previous ruling where it determined that states could only collect sales tax from businesses that had brick and mortar locations in those states. Members will have the chance to hear from witnesses about the United States Supreme Court’s landmark 2018 court ruling, how the law has been applied by the states, and its impact on small businesses.

Witnesses

Mr. Jamie Yesnowitz
Principal, Grant Thornton, LLP, Washington, DC, on behalf of the American Institute of Certified Public Accountants (AICPA)

  • Witness Statement [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Truth in Testimony [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Biography [PDF] Added 03/03/2020 at 11:26 AM

Mrs. Linda Lester
Vice President, K-Log, Inc., Zion, IL

  • Witness Statement [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Truth in Testimony [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Biography [PDF] Added 03/03/2020 at 11:26 AM

Mr. Kevin Mahoney
President and Founder, FindTape, North Brunswick, NJ

  • Witness Statement [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Truth in Testimony [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Biography [PDF] Added 03/03/2020 at 11:26 AM

Mr. Brad Scott
Financial Director, Halstead Bead, Inc., Prescott, AZ

  • Witness Statement [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Truth in Testimony [PDF] Added 03/03/2020 at 11:26 AM
  • Witness Biography [PDF] Added 03/03/2020 at 11:26 AM

Hearing Record

  • Hearing Notice [PDF]
  • Hearing: Witness List [PDF]

First Published: February 25, 2020 at 09:49 AM
Last Updated: March 3, 2020 at 11:26 AM