3.0.0 976 2023-01-11T13:36:55Z 2023-01-11T13:36:55Z Senate S 2017-04-27 115 ssbk00 Banking, Housing, and Urban Affairs Committee Senate Standing Hearings by 2017-05-18T14:00:04Z ssfi00 Finance Committee Senate Standing Referred to 2017-04-27T18:36:13Z Remote Transactions Parity Act of 2017 115 2193 HR 2017-05-05 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. Related bill CRS A resolution expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States. 115 433 SRES 2018-03-13 Referred to the Committee on Finance. (text of measure as introduced: CR S1688) Related bill CRS 2017-05-18 ssbk00 Banking, Housing, and Urban Affairs Committee Senate Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 115-57. Committee 2017-04-27 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2017-04-27 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. 2017-04-27 True A000360 Sen. Alexander, Lamar [R-TN] Lamar Alexander R TN 2017-04-27 True H001069 Sen. Heitkamp, Heidi [D-ND] Heidi Heitkamp D ND 2017-04-27 True W000817 Sen. Warren, Elizabeth [D-MA] Elizabeth Warren D MA A. 2017-04-27 True R000122 Sen. Reed, Jack [D-RI] John Reed D RI F. 2017-04-27 True W000802 Sen. Whitehouse, Sheldon [D-RI] Sheldon Whitehouse D RI 2017-04-27 True W000805 Sen. Warner, Mark R. [D-VA] Mark Warner D VA R. 2017-04-27 True C000141 Sen. Cardin, Benjamin L. [D-MD] Ben Cardin D MD 2017-04-27 True K000384 Sen. Kaine, Tim [D-VA] Timothy Kaine D VA M. 2017-04-27 True M000133 Sen. Markey, Edward J. [D-MA] Edward Markey D MA J. 2017-04-27 True B000575 Sen. Blunt, Roy [R-MO] Roy Blunt R MO 2017-04-27 True R000605 Sen. Rounds, Mike [R-SD] Mike Rounds R SD 2017-04-27 True D000622 Sen. Duckworth, Tammy [D-IL] Tammy Duckworth D IL 2017-04-27 True C001035 Sen. Collins, Susan M. [R-ME] Susan Collins R ME M. 2017-04-27 True F000457 Sen. Franken, Al [D-MN] Al Franken D MN 2017-05-01 False K000383 Sen. King, Angus S., Jr. [I-ME] Angus King I ME S. 2017-05-01 False F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA 2017-05-01 False K000367 Sen. Klobuchar, Amy [D-MN] Amy Klobuchar D MN 2017-05-03 False M001183 Sen. Manchin, Joe, III [D-WV] Joseph Manchin D WV 2017-05-08 False B001230 Sen. Baldwin, Tammy [D-WI] Tammy Baldwin D WI 2017-05-09 False D000607 Sen. Donnelly, Joe [D-IN] Joe Donnelly D IN 2017-05-18 False C001071 Sen. Corker, Bob [R-TN] Bob Corker R TN 2017-05-23 False B001236 Sen. Boozman, John [R-AR] John Boozman R AR 2017-05-23 False C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2017-06-22 False H001042 Sen. Hirono, Mazie K. [D-HI] Mazie Hirono D HI K. 2017-08-02 False M001170 Sen. McCaskill, Claire [D-MO] Claire McCaskill D MO 2017-08-02 False G000359 Sen. Graham, Lindsey [R-SC] Lindsey Graham R SC 2017-08-02 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 2017-04-27 Introduced in Senate 2017-08-17T18:33:10Z Marketplace Fairness 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 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 the agreement, but only if such agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing.

The bill 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 bill.

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

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Marketplace Fairness Act of 2017 Display Title Marketplace Fairness Act of 2017 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 IS Short Titles as Introduced Marketplace Fairness Act of 2017 Introduced in Senate 2017-04-27T04:00:00Z https://www.govinfo.gov/content/pkg/BILLS-115s976is/xml/BILLS-115s976is.xml 2017-05-18 Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 115-57. 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.