3.0.0 1832 2022-02-03T05:53:16Z 2022-02-08T17:27:15Z Senate S S 2011-11-09 112 ssfi00 Finance Committee Senate Standing Referred to 2011-11-09T16:17:36Z 2011-11-09 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297) IntroReferral 2011-11-09 Sponsor introductory remarks on measure. (CR S7233-7236) IntroReferral B00100 9 Library of Congress 2011-11-09 Introduced in Senate IntroReferral 10000 9 Library of Congress E000285 Sen. Enzi, Michael B. [R-WY] MICHAEL ENZI R WY B. N D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2011-11-09 True A000360 Sen. Alexander, Lamar [R-TN] Lamar Alexander R TN 2011-11-09 True J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2011-11-09 True B001236 Sen. Boozman, John [R-AR] John Boozman R AR 2011-11-09 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2011-11-09 True B000575 Sen. Blunt, Roy [R-MO] Roy Blunt R MO 2011-11-09 True W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2011-11-09 True C001071 Sen. Corker, Bob [R-TN] Bob Corker R TN 2011-11-09 True P000590 Sen. Pryor, Mark L. [D-AR] Mark Pryor D AR Lunsford 2011-11-09 True B000468 Sen. Bingaman, Jeff [D-NM] JESSE BINGAMAN D NM FRANCIS 2012-01-24 False C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2012-01-30 False I000025 Sen. Inouye, Daniel K. [D-HI] DANIEL INOUYE D HI KEN 2012-03-29 False R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV 2012-03-29 False L000261 Sen. Levin, Carl [D-MI] CARL LEVIN D MI MILTON 2012-07-12 False A000069 Sen. Akaka, Daniel K. [D-HI] DANIEL AKAKA D HI KOHIKINA 2012-07-12 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2012-07-12 False F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2012-07-12 False N000180 Sen. Nelson, Ben [D-NE] E. Nelson D NE Benjamin 2012-07-12 False M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2012-07-23 False L000550 Sen. Landrieu, Mary L. [D-LA] MARY LANDRIEU D LA 2012-09-11 False F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA 2012-11-14 False Taxation Internet and video services Internet, web applications, social media Retail and wholesale trades Sales and excise taxes State and local government operations State and local taxation Tax administration and collection, taxpayers Taxation 00 2011-11-09 Introduced in Senate 2011-11-30T19:46:10Z Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law.

Authorizes each member state under 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) to require all sellers not qualifying for a small-seller exception (sellers with annual gross receipts in total U.S. remote sales of less than $500,000) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus with the state.

Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.

]]> Marketplace Fairness Act Short Titles as Introduced Marketplace Fairness Act Display Title Marketplace Fairness Act Official Title as Introduced A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes. Introduced in Senate 2011-11-09T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-112s1832is/xml/BILLS-112s1832is.xml 2011-11-09 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297) 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.