Letter to Sensenbrenner Urges Support for BAT Simplification Act
Letter to Sensenbrenner Urges Support for BAT Simplification Act
- Institutional AuthorsAmerican Bankers AssociationAmerican Electronics AssociationAmerican Express CompanyAmerican Financial Services AssociationAmerican Hotel & Lodging AssociationAmerican Legislative Exchange CouncilAmericans for ProsperityAmericans for Tax ReformAmerican Shareholders AssociationAmerica's Community BankersApple ComputerAssociation for Competitive TechnologyBeall's, Inc.Blue Crab Bay Co./Bay Beyond Inc.BMC Software, Inc.Burger King CorporationBusiness RoundtableCendant CorporationChevron Corp.Cisco Systems, Inc.Citigroup, Inc.Coalition of Service IndustriesComputing Technology Industry AssociationCouncil for Citizens Against Government WasteDeere & CompanyDelphi CorporationDiscovery Communication, Inc.Eastman Chemical CompanyEDSEntertainment Software AssociationExpedia, Inc.Federated Department Stores, Inc.The Financial Services RoundtableFreedomWorksGap Inc.IAC/InterActiveCorp.Illinois Chamber of CommerceIllinois Information Technology AssociationInformation Technology Association of AmericaInternational Franchise AssociationInvestment Company InstituteIowa Taxpayers AssociationLimited Brands, Inc.Magazine Publishers of AmericaMESDA: Maine's Software & Information Technology Industry AssociationMary Kay Inc.MBNAMetris Companies Inc.Metromedia Restaurant GroupMicrosoft Corp.Motion Picture Association of AmericaNational Association for the Specialty Food Trade, Inc.National Association of ManufacturersNational Gypsum CompanyNational Marine Manufacturers AssociationNational Restaurant AssociationNational Retail FederationNational Taxpayers UnionNetChoice CoalitionNevada Development AuthorityNikeNorth American Association of Food Equipment ManufacturersNorth Carolina Biosciences OrganizationNorth Carolina Citizens for Business and IndustryNorth Carolina Manufacturers AssociationNorth Carolina Technology AssociationNortheast Ohio Software AssociationPasta by Valente, Inc.ProHelp Systems, Inc.SaksSecurities Industry AssociationSoftware & Information Industry AssociationSoftware Finance and Tax Executives CouncilSonyTime Warner Inc.The TJX Companies, Inc.UPSU.S. Chamber of CommerceViacomThe Walt Disney CompanyWendy's International, Inc.Women Presidents' Association
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2005-19815
- Tax Analysts Electronic Citation2005 TNT 187-48
September 26, 2005
Honorable Jim Sensenbrenner, Jr.
Chairman, House Committee on the Judiciary
United States House of Representatives
Washington, DC 20515-4905
Dear Chairman Sensenbrenner:
The companies (both large and small), trade associations and citizen groups listed below strongly support H.R. 1956, the Business Activity Tax Simplification Act ("BATSA"), and respectfully request that your Committee consider and favorably report the bill in the first session of the 109th Congress.
BATSA, a bill recently introduced by Representatives Bob Goodlatte (R-VA), Rick Boucher (D-VA) and others, would clarify the constitutional requirement for a physical presence nexus standard governing state assessment of corporate income taxes and other direct taxes on a business (the bill would have no impact on sales and use or other non-income-based taxes). Specifically, the bill would articulate a bright-line physical presence standard that includes owning or leasing any real or tangible property, or assigning one or more employees, or using the services of agents to perform certain activities in the state for more than twenty-one days in a taxable year.
In addition, the bill would modernize Public Law 86-272 -- which prohibits states from assessing net income-based taxes against an entity whose only contact with the state involves the solicitation of orders for tangible personal property -- so that it applies also to intangible property and services and to all direct taxes on a business, not just those based on net income.
BATSA would ensure fairness, minimize costly litigation and create the kind of legally certain and stable environment that encourages businesses to make investments, expand interstate commerce and create new jobs. At the same time, the bill would ensure that businesses continue to pay business activity taxes to states that provide them with direct benefits and protections.
Thank you in advance for considering our request. We look forward to working with you, your staff and all members of the House Judiciary Committee on the Business Activity Tax Simplification Act.
American Bankers Association
American Electronics Association
(AeA)
American Express Company
American Financial Services
Association
American Hotel & Lodging
Association
American Legislative Exchange
Council
Americans for Prosperity
Americans for Tax Reform
American Shareholders Association
America's Community Bankers
Apple Computer
Association for Competitive
Technology
Beall's, Inc.
Blue Crab Bay Co./Bay Beyond Inc.
BMC Software, Inc.
Burger King Corporation
Business Roundtable
Cendant Corporation
Chevron Corporation
Cisco Systems, Inc.
Citigroup, Inc.
Coalition of Service
Industries
Computing Technology Industry
Association (CompTIA)
Council for Citizens Against
Government Waste
Deere & Company
Delphi Corporation
Discovery Communication, Inc.
Eastman Chemical Company
EDS
Entertainment Software
Association
Expedia, Inc.
Federated Department Stores,
Inc.
The Financial Services Roundtable
FreedomWorks
Gap Inc.
IAC/InterActiveCorp.
Illinois Chamber of Commerce
Illinois Information Technology
Association
Information Technology Association
of America
International Franchise
Association
Investment Company Institute
Iowa Taxpayers Association
Limited Brands, Inc.
Magazine Publishers of America
MESDA: Maine's Software &
Information Technology Industry
Association
Mary Kay Inc.
MBNA
Metris Companies Inc.
Metromedia Restaurant Group
Microsoft Corp.
Motion Picture Association
of America, Inc.
National Association for the
Specialty Food Trade, Inc.
National Association of
Manufacturers
National Gypsum Company
National Marine Manufacturers
Association
National Restaurant Association
National Retail Federation
National Taxpayers Union
NetChoice Coalition
Nevada Development Authority
Nike
North American Association of
Food Equipment Manufacturers
North Carolina Biosciences
Organization
North Carolina Citizens for
Business and Industry
North Carolina Manufacturers
Association
North Carolina Technology
Association
Northeast Ohio Software
Association
Pasta by Valente, Inc.
ProHelp Systems, Inc.
(a home-operated S.C. business)
Saks
Securities Industry Association
Software & Information Industry
Association
Software Finance and Tax
Executives Council
Sony
Time Warner Inc.
The TJX Companies, Inc.
UPS
U.S. Chamber of Commerce
Viacom
The Walt Disney Company
Wendy's International, Inc.
Women Presidents' Association
Honorable Howard Coble
Honorable Lamar Smith
Honorable Elton Gallegly
Honorable Robert W. Goodlatte
Honorable Steve Chabot
Honorable Daniel E. Lungren
Honorable William L. Jenkins
Honorable Chris Cannon
Honorable Spencer Bachus
Honorable Robert D. Inglis
Honorable John N. Hostettler
Honorable Mark Green
Honorable Ric Keller
Honorable Darrell Issa
Honorable Jeff Flake
Honorable Mike Pence
Honorable J. Randy Forbes
Honorable Steve King
Honorable Tom C. Feeney III
Honorable Trent Franks
Honorable Louie Gohmert
Honorable John Conyers, Jr.
Honorable Howard L. Berman
Honorable Rick Boucher
Honorable Jerrold Nadler
Honorable Robert C. Scott
Honorable Melvin L. Watt
Honorable Zoe Lofgren
Honorable Sheila Jackson Lee
Honorable Maxine Waters
Honorable Martin T. Meehan
Honorable William D. Delahunt
Honorable Robert Wexler
Honorable Anthony D. Weiner
Honorable Adam Schiff
Honorable Linda Sanchez
Honorable Chris Van Hollen, Jr.
Honorable Debbie Wasserman-Schultz
- Institutional AuthorsAmerican Bankers AssociationAmerican Electronics AssociationAmerican Express CompanyAmerican Financial Services AssociationAmerican Hotel & Lodging AssociationAmerican Legislative Exchange CouncilAmericans for ProsperityAmericans for Tax ReformAmerican Shareholders AssociationAmerica's Community BankersApple ComputerAssociation for Competitive TechnologyBeall's, Inc.Blue Crab Bay Co./Bay Beyond Inc.BMC Software, Inc.Burger King CorporationBusiness RoundtableCendant CorporationChevron Corp.Cisco Systems, Inc.Citigroup, Inc.Coalition of Service IndustriesComputing Technology Industry AssociationCouncil for Citizens Against Government WasteDeere & CompanyDelphi CorporationDiscovery Communication, Inc.Eastman Chemical CompanyEDSEntertainment Software AssociationExpedia, Inc.Federated Department Stores, Inc.The Financial Services RoundtableFreedomWorksGap Inc.IAC/InterActiveCorp.Illinois Chamber of CommerceIllinois Information Technology AssociationInformation Technology Association of AmericaInternational Franchise AssociationInvestment Company InstituteIowa Taxpayers AssociationLimited Brands, Inc.Magazine Publishers of AmericaMESDA: Maine's Software & Information Technology Industry AssociationMary Kay Inc.MBNAMetris Companies Inc.Metromedia Restaurant GroupMicrosoft Corp.Motion Picture Association of AmericaNational Association for the Specialty Food Trade, Inc.National Association of ManufacturersNational Gypsum CompanyNational Marine Manufacturers AssociationNational Restaurant AssociationNational Retail FederationNational Taxpayers UnionNetChoice CoalitionNevada Development AuthorityNikeNorth American Association of Food Equipment ManufacturersNorth Carolina Biosciences OrganizationNorth Carolina Citizens for Business and IndustryNorth Carolina Manufacturers AssociationNorth Carolina Technology AssociationNortheast Ohio Software AssociationPasta by Valente, Inc.ProHelp Systems, Inc.SaksSecurities Industry AssociationSoftware & Information Industry AssociationSoftware Finance and Tax Executives CouncilSonyTime Warner Inc.The TJX Companies, Inc.UPSU.S. Chamber of CommerceViacomThe Walt Disney CompanyWendy's International, Inc.Women Presidents' Association
- Subject Area/Tax Topics
- Jurisdictions
- LanguageEnglish
- Tax Analysts Document NumberDoc 2005-19815
- Tax Analysts Electronic Citation2005 TNT 187-48