3.0.0 3670 2020-02-12T18:55:57Z 2020-02-12T18:55:57Z Senate S S 2008-10-01 110 sscm00 Commerce, Science, and Transportation Committee Senate Standing Referred to 2008-10-02T00:04:31Z 110 5267 HR 2008-02-25 Referred to the Subcommittee on Commercial and Administrative Law. Related bill CRS 110 1726 S 2007-06-28 Read twice and referred to the Committee on Finance. Related bill CRS 2008-10-01 sscm00 Commerce, Science, and Transportation Committee Senate Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S10335) IntroReferral 2008-10-01 Introduced in Senate IntroReferral 10000 9 Library of Congress B001066 Sen. Bunning, Jim [R-KY] JIM BUNNING R KY N Commerce Electronic commerce Government Operations and Politics Internet Jurisdiction Law Local taxation Sales tax Science, Technology, Communications State taxation Taxation Commerce

00 2008-10-01 Introduced in Senate 2008-11-18T19:58:50Z Prohibits a state from imposing any tax on electronic commerce (i.e., transactions conducted over the Internet or through Internet access) of any person unless that person has a physical presence in the state during the period to which such tax applies or is incorporated or domiciled in such state. Sets forth criteria for determining physical presence, including: (1) being physically in a state or assigning one or more employees to a state; (2) using the services of an agent to establish or maintain the electronic commerce in the state; or (3) leasing or owning tangible personal or real property in the state. Exempts from the definition of "physical presence" entering into an agreement to share revenue generated by the electronic commerce of another person, presence in the state for less than 15 days in a taxable year, and presence in a state to conduct limited or transient business activity.

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Display Title Official Title as Introduced Introduced in Senate 2008-10-01T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-110s3670is/xml/BILLS-110s3670is.xml 2008-10-01 Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S10335) 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.