3.0.0 379 2022-11-01T13:49:21Z 2022-11-01T13:49:21Z House HR 2019-01-09 116 [Congressional Record Volume 165, Number 4 (Wednesday, January 9, 2019)][House]From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]By Mr. GIBBS:H.R. 379.Congress has the power to enact this legislation pursuantto the following:Article 1, section 8, of clause 3 of the United StatesConstitution[Page H359]]]> hsju00 Judiciary Committee House Standing hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee Referred to 2019-01-09T21:53:12Z Referred to 2019-01-09T15:01:15Z 2019-01-09 hsju05 Administrative State, Regulatory Reform, and Antitrust Subcommittee 1 House committee actions Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Committee 2019-01-09 Referred to the House Committee on the Judiciary. IntroReferral H11100 2 House floor actions hsju00 Judiciary Committee 2019-01-09 Introduced in House IntroReferral Intro-H 9 Library of Congress 2019-01-09 Introduced in House IntroReferral 1000 9 Library of Congress G000563 Rep. Gibbs, Bob [R-OH-7] Bob Gibbs R OH 7 N G000584 Rep. Gianforte, Greg [R-MT-At Large] Greg Gianforte R MT 0 2019-01-09 True Taxation Retail and wholesale trades Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Taxation 00 2019-01-09 Introduced in House 2019-04-08T15:55:58Z Protecting Businesses from Burdensome Compliance Cost Act of 2019

This bill limits the authority of a state to require a remote seller to collect (1) a tax or fee owed by a purchaser located in the state incident to a purchase of a good or service from the seller, and (2) information incident to the purchase. A remote seller is a seller with no physical presence in the state in which the purchaser is located at the time of the purchase.

A state may not impose the requirements for collecting taxes or fees and related information on a remote seller unless the purchase occurs after this bill takes effect and the tax or fee is imposed under a statute in effect in the state where the purchaser is located at the time of the purchase. A subdivision of a state may not impose the requirements on a remote seller.

The tax or fee must apply to purchases throughout the state of the good or service. The rate must be uniform and may not exceed the combined rate of the state and local taxes and fees payable by purchasers in the state of the good or service from sellers physically present in the state.

The state statute may not require the seller to (1) remit the taxes or fees to more than one location, or (2) provide information about the purchaser other than the zip code of the purchase and the aggregate amount of fees or taxes collected in a particular zip code.

]]> Protecting Businesses from Burdensome Compliance Cost Act of 2019 Display Title Protecting Businesses from Burdensome Compliance Cost Act of 2019 Official Title as Introduced To limit the authority of a State to require remote sellers to collect taxes and fees owed by purchasers then located in such State incident to their purchases of goods and services from such sellers, and for other purposes. Introduced in House IH Short Title(s) as Introduced Protecting Businesses from Burdensome Compliance Cost Act of 2019 Introduced in House IH Introduced in House 2019-01-09T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116hr379ih/xml/BILLS-116hr379ih.xml 2019-01-09 Referred to the Subcommittee on Antitrust, Commercial, and Administrative 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.