3.0.0 1452 2023-01-11T13:22:35Z 2023-01-11T13:22:35Z Senate S S 2011-07-29 112 ssfi00 Finance Committee Senate Standing Referred to 2011-07-29T20:45:08Z Main Street Fairness Act 112 2701 HR 2011-08-25 Referred to the Subcommittee on Courts, Commercial and Administrative Law. Identical bill CRS 2011-07-29 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5073-5076) IntroReferral 2011-07-29 Sponsor introductory remarks on measure. (CR S5073) IntroReferral B00100 9 Library of Congress 2011-07-29 Introduced in Senate IntroReferral 10000 9 Library of Congress D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. N J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2011-07-29 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2011-07-29 True W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2011-09-06 False I000025 Sen. Inouye, Daniel K. [D-HI] DANIEL INOUYE D HI KEN 2011-10-12 False A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2011-10-12 False Taxation Civil actions and liability Intergovernmental relations Internet and video services Internet, web applications, social media Judicial review and appeals Retail and wholesale trades Sales and excise taxes State and local government operations State and local taxation Tax administration and collection, taxpayers Tax reform and tax simplification Taxation 00 2011-07-29 Introduced in Senate 2011-09-21T15:30:04Z Main Street Fairness Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002.

Authorizes each state that is a party to the Agreement (member state), after 10 states (comprising at least 20% of the total population of all states imposing a sales tax) have petitioned for and have become member states, to require all remote sellers not qualifying for the small seller exception to collect and remit sales and use taxes on remote sales owed to each such member state under the terms of the Agreement. Terminates such authority if the requirements of this Act cease to be satisfied or an amendment adopted to the Agreement after the enactment of this Act is inconsistent with the provisions of this Act.

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 United States Court of Federal Claims and grants such Court exclusive jurisdiction over actions for judicial review.

Sets forth minimum requirements for simplifying the administration of multistate sales and use taxation under the Agreement.

Provides for judicial review of any civil action challenging the constitutionality of this Act by a panel of three judges of a U.S. District Court.

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

]]> Main Street Fairness Act Display Title Main Street Fairness 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 Main Street Fairness Act Introduced in Senate 2011-07-29T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s1452is/xml/BILLS-112s1452is.xml 2011-07-29 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S5073-5076) 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.