On February 11, 2005 the South Dakota Senate introduced Concurrent Resolution No. 5, which would urge Congress to sponsor and support the Streamlined Sales and Use Tax Agreement. The Senate’s argument for the Agreement is based upon revenue losses as a result of the physical presence requirement set in Bellas Hess and Quill Supreme Court decisions. Studies have shown that South Dakota lost considerable tax revenue in 2003 due to their inability to collect tax on remote sales, including sales over the internet. Revenue losses are expected to increase to $88.6 million by 2008. Although a voluntary streamlined sales and use tax system would likely boost tax revenue by $2 million to $3 million, the Senate does not believe that tax revenue losses from remote sellers will be fully recovered until South Dakota, as a member of the Agreement, can require remote sellers in complying states to collect and remit South Dakota taxes. (Concurrent Resolution No. 5, South Dakota Senate, introduced February 11, 2005)