3.0.0 2609 2022-01-12T15:17:02Z 2022-11-03T12:15:02Z Senate S S 2014-07-15 113 Marketplace Fairness Act of 2013 113 684 HR 2013-04-08 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Related bill CRS Marketplace Fairness Act of 2013 113 336 S 2013-02-14 Read twice and referred to the Committee on Finance. Related bill CRS Marketplace Fairness Act of 2013 113 743 S 2013-06-14 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Related bill CRS A bill to provide for an extension of the Internet Tax Freedom Act. 113 2735 S 2014-07-31 Read twice and referred to the Committee on Finance. Related bill CRS 2014-11-12 Senate Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S5902) Floor 2014-11-12 Senate Motion to proceed to consideration of measure made in Senate. (consideration: CR S5885, S5902) Floor 2014-07-16 Senate Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 467. Calendars 2014-07-15 Senate Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time. Calendars 2014-07-15 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. 2014-07-15 True A000360 Sen. Alexander, Lamar [R-TN] Lamar Alexander R TN 2014-07-15 True H001069 Sen. Heitkamp, Heidi [D-ND] Heidi Heitkamp D ND 2014-07-15 True C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2014-07-15 True P000590 Sen. Pryor, Mark L. [D-AR] Mark Pryor D AR Lunsford 2014-07-15 True L000550 Sen. Landrieu, Mary L. [D-LA] MARY LANDRIEU D LA 2014-07-16 False B000575 Sen. Blunt, Roy [R-MO] Roy Blunt R MO 2014-07-16 False R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2014-07-16 False W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2014-07-16 False C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2014-07-16 False J000177 Sen. Johnson, Tim [D-SD] TIM JOHNSON D SD 2014-07-16 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2014-07-16 False F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2014-07-16 False M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2014-07-31 False H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2014-12-04 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 2014-07-15 Introduced in Senate 2014-08-04T20:49:47Z Marketplace and Internet Tax Fairness Act - 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 (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of that Agreement, but only if changes to such Agreement made after the enactment of this Act are not in conflict with the minimum simplification requirements of this Act (providing for a single state entity for all tax administration, audits, and returns of remote sales sourced to the state). Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

Amends the Internet Tax Freedom Act to extend until November 1, 2024: (1) the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce, and (2) the exemption from such ban for states that generally imposed and actually enforced a tax on internet access prior to October 1, 1998.

]]> Marketplace and Internet Tax Fairness Act Short Titles as Introduced Marketplace and Internet Tax Fairness Act Display Title Marketplace and Internet Tax 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. 3562 113 SAMDT 2022-01-12T15:17:03Z S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2014-07-16T04:00:00Z Senate 113 S Senate S 2609 Marketplace and Internet Tax Fairness Act 2022-11-03T12:15:02Z 2 2014-07-16 Senate amendment submitted Floor 91000 9 Library of Congress 3561 113 SAMDT 2022-01-12T15:17:02Z S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2014-07-16T04:00:00Z Senate 113 S Senate S 2609 Marketplace and Internet Tax Fairness Act 2022-11-03T12:15:02Z 2 2014-07-16 Senate amendment submitted Floor 91000 9 Library of Congress 3560 113 SAMDT 2022-01-12T15:17:02Z S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2014-07-16T04:00:00Z Senate 113 S Senate S 2609 Marketplace and Internet Tax Fairness Act 2022-11-03T12:15:02Z 2 2014-07-16 Senate amendment submitted Floor 91000 9 Library of Congress Placed on Calendar Senate 2014-07-16T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-113s2609pcs/xml/BILLS-113s2609pcs.xml 2014-11-12 Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S5902) 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.