Bill > HR1933

Introduced Session

To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes. This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. A state may impose a sales tax collection duty on a remote seller only for a sale that occurs after January 1, 2019. In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.

AI Summary

Committee Categories

F. James Sensenbrenner (R)*,  Gil Cisneros (D),  Jeff Duncan (R),  Anna Eshoo (D),  Mike Gallagher (R),  Paul Gosar (R),  Mark Green (R),  Glenn Grothman (R),  Ann Kuster (D),  Zoe Lofgren (D),  Chris Pappas (D),  David Rouzer (R),  Mark Walker (R),  Steve Watkins (R), 

Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. (on 05/03/2019)

Official Document