US SB2350 | 2019-2020 | 116th Congress
Status
Spectrum: Partisan Bill (Democrat 4-0)
Status: Introduced on July 31 2019 - 25% progression, died in committee
Action: 2019-07-31 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on July 31 2019 - 25% progression, died in committee
Action: 2019-07-31 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]
Summary
Prohibits states from imposing a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. 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, 2021. 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.
Title
Online Sales Simplicity and Small Business Relief Act of 2019
Sponsors
Sen. Jeanne Shaheen [D-NH] | Sen. Ron Wyden [D-OR] | Sen. Margaret Hassan [D-NH] | Sen. Jeff Merkley [D-OR] |
History
Date | Chamber | Action |
---|---|---|
2019-07-31 | Senate | Read twice and referred to the Committee on Finance. |
Same As/Similar To
HB1933 (Related) 2019-05-03 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Subjects
Sales and excise taxes
Small business
State and local taxation
Tax administration and collection, taxpayers
Taxation
Small business
State and local taxation
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/116th-congress/senate-bill/2350/all-info |
Text | https://www.congress.gov/116/bills/s2350/BILLS-116s2350is.pdf |