3.0.0 2193 2023-01-11T13:35:55Z 2023-01-11T13:35:55Z House HR 2017-04-27 115 [Congressional Record Volume 163, Number 72 (Thursday, April 27, 2017)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mrs. NOEM:H.R. 2193.Congress has the power to enact this legislation pursuantto the following:Article I, section 8, clause 3 of the Constitution of theUnited States.[Page H2942]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2017-05-05T13:42:38Z Referred to 2017-04-27T14:05:00Z Marketplace Fairness Act of 2017 115 976 S 2017-05-18 Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 115-57. Related bill CRS 2017-05-05 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Committee 2017-04-27 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2017-04-27 Introduced in House IntroReferral Intro-H 9 Library of Congress 2017-04-27 Introduced in House IntroReferral 1000 9 Library of Congress N000184 Rep. Noem, Kristi L. [R-SD-At Large] Kristi Noem R SD L. N W000809 Rep. Womack, Steve [R-AR-3] Steve Womack R AR 3 2017-04-27 True C001076 Rep. Chaffetz, Jason [R-UT-3] Jason Chaffetz R UT 3 2017-04-27 True S001187 Rep. Stivers, Steve [R-OH-15] Steve Stivers R OH 15 2017-04-27 True B001269 Rep. Barletta, Lou [R-PA-11] Lou Barletta R PA 11 2017-04-27 True C000714 Rep. Conyers, John, Jr. [D-MI-13] JOHN CONYERS D MI 13 2017-04-27 True S001175 Rep. Speier, Jackie [D-CA-14] Jackie Speier D CA 14 2017-04-27 True D000617 Rep. DelBene, Suzan K. [D-WA-1] Suzan DelBene D WA K. 1 2017-04-27 True W000800 Rep. Welch, Peter [D-VT-At Large] Peter Welch D VT 0 2017-04-27 True C001084 Rep. Cicilline, David N. [D-RI-1] David Cicilline D RI N. 1 2017-04-27 True M001190 Rep. Mullin, Markwayne [R-OK-2] Markwayne Mullin R OK 2 2017-04-28 False A000369 Rep. Amodei, Mark E. [R-NV-2] Mark Amodei R NV E. 2 2017-06-12 False R000586 Rep. Renacci, James B. [R-OH-16] James Renacci R OH B. 16 2017-06-12 False C001107 Rep. Curbelo, Carlos [R-FL-26] Carlos Curbelo R FL 26 2017-06-12 False G000568 Rep. Griffith, H. Morgan [R-VA-9] H. Griffith R VA Morgan 9 2017-06-12 False B000213 Rep. Barton, Joe [R-TX-6] JOE BARTON R TX L. 6 2017-06-12 False K000381 Rep. Kilmer, Derek [D-WA-6] Derek Kilmer D WA 6 2017-06-12 False S001193 Rep. Swalwell, Eric [D-CA-15] Eric Swalwell D CA 15 2017-06-12 False J000288 Rep. Johnson, Henry C. "Hank," Jr. [D-GA-4] Henry Johnson D GA C. "Hank" 4 2017-06-12 False C001068 Rep. Cohen, Steve [D-TN-9] Steve Cohen D TN 9 2017-06-12 False D000610 Rep. Deutch, Theodore E. [D-FL-22] Theodore Deutch D FL E. 22 2017-06-12 False C001062 Rep. Conaway, K. Michael [R-TX-11] K. Conaway R TX Michael 11 2017-06-23 False H001064 Rep. Heck, Denny [D-WA-10] Denny Heck D WA 10 2017-06-23 False R000585 Rep. Reed, Tom [R-NY-23] Tom Reed R NY 23 2017-06-23 False R000593 Rep. Ross, Dennis A. [R-FL-15] Dennis Ross R FL A. 15 2017-06-23 False P000592 Rep. Poe, Ted [R-TX-2] Ted Poe R TX 2 2017-06-23 False C001106 Rep. Costello, Ryan A. [R-PA-6] Ryan Costello R PA A. 6 2017-06-23 False S001148 Rep. Simpson, Michael K. [R-ID-2] MICHAEL SIMPSON R ID K. 2 2017-06-27 False P000607 Rep. Pocan, Mark [D-WI-2] Mark Pocan D WI 2 2017-06-27 False P000608 Rep. Peters, Scott H. [D-CA-52] Scott Peters D CA H. 52 2017-06-27 False L000557 Rep. Larson, John B. [D-CT-1] JOHN LARSON D CT B. 1 2017-06-27 False D000604 Rep. Dent, Charles W. [R-PA-15] Charles Dent R PA W. 15 2017-06-28 False N000147 Del. Norton, Eleanor Holmes [D-DC-At Large] ELEANOR NORTON D DC HOLMES 0 2017-06-28 False J000290 Rep. Jenkins, Lynn [R-KS-2] Lynn Jenkins R KS 2 2017-07-14 False M001198 Rep. Marshall, Roger [R-KS-1] Roger Marshall R KS 1 2017-07-25 False S001156 Rep. Sánchez, Linda T. [D-CA-38] Linda Sánchez D CA T. 38 2017-07-25 False H001053 Rep. Hartzler, Vicky [R-MO-4] Vicky Hartzler R MO 4 2017-09-14 False G000410 Rep. Green, Gene [D-TX-29] GENE GREEN D TX 29 2017-09-14 False K000391 Rep. Krishnamoorthi, Raja [D-IL-8] Raja Krishnamoorthi D IL 8 2017-09-14 False P000594 Rep. Paulsen, Erik [R-MN-3] Erik Paulsen R MN 3 2017-09-14 False P000258 Rep. Peterson, Collin C. [D-MN-7] COLLIN PETERSON D MN C. 7 2017-09-14 False D000620 Rep. Delaney, John K. [D-MD-6] John Delaney D MD K. 6 2017-09-26 False S001145 Rep. Schakowsky, Janice D. [D-IL-9] JANICE SCHAKOWSKY D IL D. 9 2017-09-26 False K000378 Rep. Kinzinger, Adam [R-IL-16] Adam Kinzinger R IL 16 2017-09-26 False V000131 Rep. Veasey, Marc A. [D-TX-33] Marc Veasey D TX A. 33 2017-09-26 False C000754 Rep. Cooper, Jim [D-TN-5] JAMES COOPER D TN H. 5 2017-09-28 False T000474 Rep. Torres, Norma J. [D-CA-35] Norma Torres D CA J. 35 2017-09-28 False P000597 Rep. Pingree, Chellie [D-ME-1] Chellie Pingree D ME 1 2017-09-28 False F000454 Rep. Foster, Bill [D-IL-11] Bill Foster D IL 11 2017-09-28 False M001193 Rep. MacArthur, Thomas [R-NJ-3] Thomas MacArthur R NJ 3 2017-10-04 False C001114 Rep. Curtis, John R. [R-UT-3] John Curtis R UT R. 3 2017-12-19 False Taxation Retail and wholesale trades Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Taxation 00 2017-04-27 Introduced in House 2017-09-05T13:59:19Z Remote Transactions Parity Act of 2017

This bill 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 remote sellers not qualifying for a small remote seller exception to collect and remit sales and use taxes with respect to remote sales under provisions of the agreement, but only if such agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing.

States that have not adopted the agreement must adopt and implement minimum simplification requirements for the administration of sales and use taxes in order to require the collection of such taxes.

Under the remote seller exception, a state may only require the collection of sales and use taxes by a remote seller if the seller: (1) has gross annual receipts exceeding specified amounts, which are phased in from $10 million for the first year following the effective date, to $5 million for the second year, and $1 million for the third year; or (2) utilizes an electronic marketplace for the purpose of making products or services available for sale to the public.

The bill defines "remote sale" as a sale that originates in one state and is sourced to another state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes without the authority provided by this bill.

The bill also prohibits states from beginning to exercise the authority granted by this bill for a specified period after enactment.

]]>

Remote Transactions Parity Act of 2017 Display Title Remote Transactions Parity Act of 2017 Official Title as Introduced To grant States authority to enforce State and local sales and use tax laws on remote transactions, and for other purposes. Introduced in House IH Short Titles as Introduced Remote Transactions Parity Act of 2017 Introduced in House 2017-04-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr2193ih/xml/BILLS-115hr2193ih.xml 2017-05-05 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. 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.