summary
Introduced
07/31/2019
07/31/2019
In Committee
07/31/2019
07/31/2019
Crossed Over
Passed
Dead
12/31/2020
12/31/2020
Introduced Session
116th Congress
Bill Summary
A bill 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 a remote seller for any sale that occurred prior to June 21, 2018. 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, 2021. 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
This bill, the Online Sales Simplicity and Small Business Relief Act of 2019, prohibits states from retroactively imposing a sales tax collection duty on remote sellers (people without a physical presence in the state who make sales there) for any sales that occurred prior to June 21, 2018. It also establishes an orderly phase-in of compliance obligations, where states can only impose sales tax collection duties on remote sellers for sales occurring after January 1, 2021. Additionally, the bill provides a small business remote seller exemption, where states cannot impose sales tax collection duties on small businesses (those with no more than $10 million in gross annual receipts) for sales made between June 21, 2018 and 30 days after the development and Congressional approval of an interstate compact governing remote seller tax collection.
Committee Categories
Budget and Finance
Sponsors (4)
Last Action
Read twice and referred to the Committee on Finance. (on 07/31/2019)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://www.congress.gov/bill/116th-congress/senate-bill/2350/all-info |
| BillText | https://www.congress.gov/116/bills/s2350/BILLS-116s2350is.pdf |
| Bill | https://www.congress.gov/116/bills/s2350/BILLS-116s2350is.pdf.pdf |
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