3.0.0 3396 2023-01-11T20:37:28Z 2023-01-11T20:37:28Z House H HR 2007-08-03 110 hsju00 Judiciary Committee House Standing hsju03 Courts, Intellectual Property, and the Internet Subcommittee Referred to 2007-09-10T15:00:54Z hsju09 Commercial and Administrative Law Subcommittee Referred to 2007-09-10T15:00:47Z Referred to 2007-08-03T13:08:50Z Sales Tax Fairness and Simplification Act 110 34 S 2007-05-22 Read twice and referred to the Committee on Finance. Related bill CRS 2007-09-10 hsju03 Courts, Intellectual Property, and the Internet Subcommittee 1 House committee actions Referred to the Subcommittee on Courts, the Internet, and Intellectual Property. Committee 2007-09-10 hsju09 Commercial and Administrative Law Subcommittee 1 House committee actions Referred to the Subcommittee on Commercial and Administrative Law. Committee 2007-08-03 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2007-08-03 Introduced in House IntroReferral Intro-H 9 Library of Congress 2007-08-03 Introduced in House IntroReferral 1000 9 Library of Congress D000210 Rep. Delahunt, William D. [D-MA-10] William Delahunt D MA D. 10 N L000552 Rep. LaHood, Ray [R-IL-18] RAY LAHOOD R IL 18 2007-08-03 True B000013 Rep. Bachus, Spencer [R-AL-6] SPENCER BACHUS R AL 6 2007-08-03 True C000984 Rep. Cummings, Elijah E. [D-MD-7] ELIJAH CUMMINGS D MD E. 7 2007-10-05 False C000714 Rep. Conyers, John, Jr. [D-MI-14] JOHN CONYERS D MI 14 2007-10-05 False W000800 Rep. Welch, Peter [D-VT-At Large] Peter Welch D VT 0 2007-11-07 False A000014 Rep. Abercrombie, Neil [D-HI-1] NEIL ABERCROMBIE D HI 1 2007-11-15 False J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 2008-03-05 False H001037 Rep. Herseth Sandlin, Stephanie [D-SD-At Large] Stephanie Herseth Sandlin D SD 0 2008-05-01 False M000933 Rep. Moran, James P. [D-VA-8] JAMES MORAN D VA P. 8 2008-06-25 False D000096 Rep. Davis, Danny K. [D-IL-7] DANNY DAVIS D IL K. 7 2008-06-26 False Taxation Administrative remedies Civil Rights and Liberties, Minority Issues Commerce Congress Congressional oversight Data banks Electronic commerce Excise tax Government Operations and Politics Intergovernmental tax relations Internet Interstate compacts Judicial review Law Right of privacy Sales tax Science, Technology, Communications Small business State taxation Tax administration Tax credits Tax rates Tax refunds Tax returns Tax simplification Telecommunication industry Taxation 00 2007-08-03 Introduced in House 2007-08-23T20:28:06Z Sales Tax Fairness and Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (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 with gross remote taxable sales nationwide of less than $5 million, 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 states should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service

]]> Sales Tax Fairness and Simplification Act Official Title as Introduced To promote simplification and fairness in the administration and collection of sales and use taxes. Introduced in House IH Display Title Sales Tax Fairness and Simplification Act Short Titles as Introduced Sales Tax Fairness and Simplification Act Introduced in House 2007-08-03T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110hr3396ih/xml/BILLS-110hr3396ih.xml 2007-09-10 Referred to the Subcommittee on Courts, the Internet, and Intellectual Property. 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.