3.0.0 2153 2023-01-13T04:49:17Z 2023-01-13T04:49:17Z Senate S S 2005-12-20 109 ssfi00 Finance Committee Senate Standing Referred to 2005-12-20T23:00:24Z Sales Tax Fairness and Simplification Act 109 2152 S 2005-12-20 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S14191-14193) Related bill CRS 2005-12-20 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2005-12-20 Sponsor introductory remarks on measure. (CR S14193-14194) IntroReferral B00100 9 Library of Congress 2005-12-20 Introduced in Senate IntroReferral 10000 9 Library of Congress D000432 Sen. Dorgan, Byron L. [D-ND] BYRON DORGAN D ND LESLIE N Taxation Administrative procedure Administrative remedies Civil Rights and Liberties, Minority Issues Commerce Congress Congressional oversight Congressional reporting requirements Data banks Electronic commerce Excise tax Expedited congressional procedure Government Operations and Politics House rules and procedure Intergovernmental tax relations Internet Interstate compacts Judicial review Law Legislative resolutions Right of privacy Sales tax Science, Technology, Communications Senate rules and procedure Small Business Administration Small business State taxation Tax administration Tax credits Tax rates Tax refunds Tax returns Tax simplification Telecommunication industry Taxation 00 2005-12-20 Introduced in Senate 2006-01-21T15:22:51Z Streamlined Sales Tax Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement, the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such States and their local taxing jurisdictions.

Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers qualifying for a small business exception, to collect and remit sales and use taxes on remote sales owed to such member state under the terms of the Agreement.

Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims.

Sets forth minimum simplification requirements for the Agreement.

Expresses the sense of Congress that member state should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.

]]> Streamlined Sales Tax Simplification Act Display Title Streamlined Sales Tax Simplification 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 Tax Simplification Act Introduced in Senate 2005-12-20T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-109s2153is/xml/BILLS-109s2153is.xml 2005-12-20 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.