3.0.0 128 2022-11-01T14:02:53Z 2022-11-01T14:02:53Z Senate S 2019-01-15 116 ssfi00 Finance Committee Senate Standing Referred to 2019-01-15T21:08:05Z Stop Taxing Our Potential Act of 2019 116 5515 HR 2020-01-28 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. Identical bill CRS 2019-01-15 ssfi00 Finance Committee Senate Read twice and referred to the Committee on Finance. IntroReferral 2019-01-15 Introduced in Senate IntroReferral 10000 9 Library of Congress T000464 Sen. Tester, Jon [D-MT] Jon Tester D MT N W000779 Sen. Wyden, Ron [D-OR] Ron Wyden D OR 2019-01-15 True S001181 Sen. Shaheen, Jeanne [D-NH] Jeanne Shaheen D NH 2019-01-15 True H001076 Sen. Hassan, Margaret Wood [D-NH] Maggie Hassan D NH 2019-01-15 True M001176 Sen. Merkley, Jeff [D-OR] Jeff Merkley D OR 2019-01-15 True Taxation Civil actions and liability Judicial review and appeals Retail and wholesale trades Sales and excise taxes State and local taxation Tax administration and collection, taxpayers Taxation 00 2019-01-15 Introduced in Senate 2019-01-31T13:49:05Z Stop Taxing Our Potential Act of 2019

This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed.

A person is physically present if the person's business activities in the state include

  • maintaining a commercial or legal domicile in the state;
  • owning, holding, leasing, or maintaining certain property in the state;
  • having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller;
  • having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or
  • maintaining an office in the state at which three or more employees are regularly employed.

The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence."

The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.

]]> Stop Taxing Our Potential Act of 2019 Display Title Stop Taxing Our Potential Act of 2019 Short Title(s) as Introduced Stop Taxing Our Potential Act of 2019 Introduced in Senate IS Official Title as Introduced A bill to regulate certain State impositions on interstate commerce. Introduced in Senate IS Introduced in Senate 2019-01-15T05:00:00Z https://www.govinfo.gov/content/pkg/BILLS-116s128is/xml/BILLS-116s128is.xml 2019-01-15 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.