3.0.0 3725 2023-01-11T13:40:41Z 2023-01-11T13:40:41Z Senate S 2018-12-06 115 ssfi00 Finance Committee Senate Standing Referred to 2018-12-06T20:19:56Z No Retroactive Online Taxation Act of 2018 115 7184 HR 2018-11-28 Referred to the House Committee on the Judiciary. Related bill CRS Online Sales Simplicity and Small Business Relief Act of 2018 115 6824 HR 2018-09-13 Referred to the House Committee on the Judiciary. Related bill CRS 2018-12-06 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2018-12-06 Introduced in Senate IntroReferral 10000 9 Library of Congress S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH N W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2018-12-06 True H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2018-12-06 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2018-12-06 True Taxation Sales and excise taxes Small business State and local taxation Tax administration and collection, taxpayers Taxation 00 2018-12-06 Introduced in Senate 2018-12-17T16:40:41Z Online Sales Simplicity and Small Business Relief Act of 2018

This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state.

With respect to remote sellers, a state: (1) may not impose a sales tax collection duty for any sale that occurred before June 21, 2018, and (2) may only impose a sales tax collection duty for a sale that occurs after January 1, 2020.

In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made: (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.

]]> Online Sales Simplicity and Small Business Relief Act of 2018 Display Title Online Sales Simplicity and Small Business Relief Act of 2018 Official Title as Introduced A bill to prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes. Introduced in Senate IS Short Titles as Introduced Online Sales Simplicity and Small Business Relief Act of 2018 Introduced in Senate 2018-12-06T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s3725is/xml/BILLS-115s3725is.xml 2018-12-06 Read twice and referred to the Committee on Finance. 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.