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Letter to Sensenbrenner Urges Support for BAT Simplification Act

SEP. 26, 2005

Letter to Sensenbrenner Urges Support for BAT Simplification Act

DATED SEP. 26, 2005
DOCUMENT ATTRIBUTES
  • Institutional Authors
    American Bankers Association
    American Electronics Association
    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 Corp.
    Cisco Systems, Inc.
    Citigroup, Inc.
    Coalition of Service Industries
    Computing Technology Industry Association
    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
    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.
    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
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-19815
  • Tax Analysts Electronic Citation
    2005 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.

Sincerely,

 

 

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

 

cc: Honorable Henry J. Hyde

 

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
DOCUMENT ATTRIBUTES
  • Institutional Authors
    American Bankers Association
    American Electronics Association
    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 Corp.
    Cisco Systems, Inc.
    Citigroup, Inc.
    Coalition of Service Industries
    Computing Technology Industry Association
    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
    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.
    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
  • Subject Area/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-19815
  • Tax Analysts Electronic Citation
    2005 TNT 187-48
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