One, HB1405, would require Internet vendors to collect the Hawaii gross excise tax (GET) on purchases from Hawaii. 1405 would treat “advertising associates” in Hawaii as the “substantial nexus” required by Quill Corp. v. North Dakota, a 1992 U.S. Supreme Court case.The other, SB1678, would call for Hawaii to join 23 other states in adopting a cooperative “streamlined” (euphemism) national Internet sales and use tax. 1678 could not be effective until Congress passes a law to authorize this bill under the Commerce Clause.ThinkTech | ThinkTech blog, ThinkTech Hawaii | honoluluadvertiser.com | Honolulu, Hawaii
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