3.0.0 6978 2023-01-11T13:41:26Z 2023-01-11T13:41:26Z House HR 2018-09-28 115 [Congressional Record Volume 164, Number 161 (Friday, September 28, 2018)]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. CHABOT:H.R. 6978.Congress has the power to enact this legislation pursuantto the following:The constitutional authority on which this legislationrests is enumerated in Article I,Section 8, Clause 1,the Congress shall have power to lay and collect taxes,duties, imposts and excises, to pay the debts and provide forthe common defense and general welfare of the United States;but all duties, imposts and excises shall be uniformthroughout the United States;andArticle I, Section 8, Clause 3,the Congress shall have the power to regulate commerce withforeign nations, and among several states, and with theIndian Tribes.[Page H9407]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2018-11-15T16:17:00Z Referred to 2018-09-28T13:04:40Z 2018-11-15 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Committee 2018-09-28 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2018-09-28 Introduced in House IntroReferral Intro-H 9 Library of Congress 2018-09-28 Introduced in House IntroReferral 1000 9 Library of Congress C000266 Rep. Chabot, Steve [R-OH-1] STEVE CHABOT R OH 1 N S000185 Rep. Scott, Robert C. "Bobby" [D-VA-3] Robert Scott D VA C. "Bobby" 3 2018-09-28 True Taxation State and local taxation Tax administration and collection, taxpayers Taxation 00 2018-09-28 Introduced in House 2019-04-04T14:48:34Z Business Activity Tax Simplification Act of 2018

This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.)

The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.

]]> Business Activity Tax Simplification Act of 2018 Display Title Business Activity Tax Simplification Act of 2018 Official Title as Introduced To regulate certain State taxation of interstate commerce, and for other purposes. Introduced in House IH Short Titles as Introduced Business Activity Tax Simplification Act of 2018 Introduced in House 2018-09-28T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115hr6978ih/xml/BILLS-115hr6978ih.xml 2018-11-15 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.