February 21, 2012
Dear Gov Fallin,
On behalf of Americans for Prosperitys more than 23,000 activists in Oklahoma, I strongly urge you to oppose Senate Bill 1561 and House Bill 2586. These bills expand collection of sales and use taxes to corporations located outside of the physical borders of Oklahoma.
I urge you to oppose S.B. 1561 & H.B. 2586 when they come up for a vote.
Since the 1992 Supreme Court decision in Quill Corporation v. North Dakota, it has been recognized that states may only tax businesses with sufficient connection to a state (also known as nexus), typically defined by some physical presence. To meet this standard in Oklahoma, there must be a retail location, a warehouse, a distribution center or some other physical place of business employing individuals in the state.