3.0.0 1736 2023-01-15T08:03:19Z 2023-01-15T08:03:19Z Senate S S 2003-10-15 108 ssfi00 Finance Committee Senate Standing Referred to 2003-10-15T23:12:53Z Streamlined Sales and Use Tax Act 108 3184 HR 2003-10-22 Referred to the Subcommittee on Commercial and Administrative Law. Identical bill CRS 2003-10-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2003-10-15 Sponsor introductory remarks on measure. (CR S12620) IntroReferral B00100 9 Library of Congress 2003-10-15 Introduced in Senate IntroReferral 10000 9 Library of Congress E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. N D000432 Sen. Dorgan, Byron L. [D-ND] BYRON DORGAN D ND LESLIE 2003-10-15 True C001040 Sen. Chafee, Lincoln [R-RI] LINCOLN CHAFEE R RI D. 2003-10-15 True H001028 Sen. Hagel, Chuck [R-NE] CHUCK HAGEL R NE 2003-10-15 True H001016 Sen. Hutchison, Kay Bailey [R-TX] KAY HUTCHISON R TX BAILEY 2003-10-15 True V000126 Sen. Voinovich, George V. [R-OH] GEORGE VOINOVICH R OH V. 2003-10-15 True T000162 Sen. Thomas, Craig [R-WY] CRAIG THOMAS R WY 2003-10-15 True B000780 Sen. Breaux, John B. [D-LA] JOHN BREAUX D LA BERLINGER 2003-10-15 True B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS 2003-10-15 True G000352 Sen. Graham, Bob [D-FL] DANIEL GRAHAM D FL ROBERT 2003-10-15 True J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2003-10-15 True N000180 Sen. Nelson, Ben [D-NE] E. Nelson D NE Benjamin 2003-10-15 True R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV 2003-10-15 True C001057 Sen. Coleman, Norm [R-MN] Norm Coleman R MN 2003-10-17 False A000360 Sen. Alexander, Lamar [R-TN] Lamar Alexander R TN 2003-10-17 False C000705 Sen. Conrad, Kent [D-ND] KENT CONRAD D ND 2003-10-27 False C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2003-10-27 False D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2003-10-30 False L000035 Sen. Lincoln, Blanche L. [D-AR] BLANCHE LINCOLN D AR LAMBERT 2003-11-12 False L000174 Sen. Leahy, Patrick J. [D-VT] Patrick Leahy D VT 2003-12-09 False C000880 Sen. Crapo, Mike [R-ID] Mike Crapo R ID 2004-04-27 False Taxation Administrative remedies Auditing Civil Rights and Liberties, Minority Issues Collection of accounts Commerce Compensation (Law) Computer software Consumer protection Debt Electronic commerce Electronic data interchange Finance and Financial Sector Government Operations and Politics Interstate compacts Judicial review Law Liability (Law) Local taxation Retail trade Right of privacy Sales tax Science, Technology, Communications Small business State taxation Tax administration Tax credits Tax rates Tax refunds Tax returns Tax simplification Wholesale trade Taxation 00 2003-10-15 Introduced in Senate 2003-11-03T19:29:46Z Streamlined Sales and Use Tax - Grants the consent of Congress to the November 12, 2002, Streamlined Sales and Use Tax Agreement.

Expresses the sense of Congress that such Agreement provides sufficient simplification and uniformity to warrant Federal authorization to States that are parties to the Agreement to require remote sellers to collect and remit the sales and use taxes of such States and of local taxing jurisdictions of such States. States that the purpose of this Act is to effectuate that limited authority, and not to grant additional authority unrelated to the accomplishment of that purpose.

States that once 10 States comprising at least 20 percent of the total population of all States imposing a sales tax have petitioned for membership under the Streamlined Sales and Use Tax Agreement, have been found to be in compliance with the Agreement pursuant to the terms of the Agreement, have become Member States under the Agreement, and the necessary operational aspects of the Agreement have been implemented, any Member State under the Agreement is authorized, notwithstanding any other provision of law, to require all sellers not qualifying for the small business exception provided by this Act to collect and remit sales and use taxes with respect to remote sales to purchasers located in such State.

Establishes minimum simplification requirements.

]]> Streamlined Sales and Use Tax Act Display Title Streamlined Sales and Use Tax Act Official Title as Introduced A bill to promote simplification and fairness in the administration and collection of sales and use taxes. Introduced in Senate IS Short Titles as Introduced Streamlined Sales and Use Tax Act Introduced in Senate 2003-10-15T04:00:00Z 2003-10-15 Read twice and referred to the Committee on Finance. text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.