Online Sales Simplicity and Small Business Relief Act of 2019
- Last Action
- 5/3/2019
Actions
- 2019-05-03Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
- 2019-03-27Referred to the House Committee on the Judiciary.
- 2019-03-27Introduced in House
- 2019-03-27Introduced in House
CRS Summary
As of 2019-03-27 (00)
Online Sales Simplicity and Small Business Relief Act of 2019
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.
A state may impose a sales tax collection duty on a remote seller only for a sale that occurs after January 1, 2019.
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.
Cosponsors (13)
- ANNA ESHOO (D-CA)
- Jeff Duncan (R-SC)
- ZOE LOFGREN (D-CA)
- Ann Kuster (D-NH)
- Chris Pappas (D-NH)
- Mike Gallagher (R-WI)
- David Rouzer (R-NC)
- Gilbert Cisneros (D-CA)
- Paul Gosar (R-AZ)
- Steve Watkins (R-KS)
- Glenn Grothman (R-WI)
- Mark Walker (R-NC)
- Mark Green (R-TN)
Subjects
- Sales and excise taxes
- Small business
- State and local taxation
- Tax administration and collection, taxpayers
Sourced from Congress.gov (public domain).
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.