Full Bill Text

Vote Smart's Synopsis:

Vote to pass a bill that authorizes states to require online sellers to collect and remit sales and use taxes to the state in which the sale took place.

Highlights:

• Authorizes a member state of the Streamlined Sales and Use Tax Agreement to require online vendors to collect sales and use taxes on sales to individuals living in that state and to pay the tax revenue to the state government, beginning 180 days after the state publishes notice of its intent to enforce this requirement (Sec. 2).

• Authorizes a non-member state of the Streamlined Sales and Use Tax Agreement require online vendors to collect sales and use taxes on sales to individuals living in that state and to pay the tax revenue to the state government, beginning 6 months after the state enacts legislation to specify the tax or taxes to which the provisions of this bill will apply (Sec. 2). 

• Requires a non-member state to implement legislation complying with the following minimum simplification requirements in order to exercise the authority provided under this bill (Sec. 2):
• To adopt a uniform rule for sourcing all remote sales;
• To provide free software for online vendors that calculates sales and use taxes, files tax returns, and updates tax rate changes;
• To exempt remote sellers and certified software providers from liability for incorrect collection, remittance, or non-collection of sales and use taxes; and
• To provide remote sellers and certified software providers with 90 days' notice of tax rate changes.

• Exempts any online vendor whose gross annual receipts for sales in the United States during the previous calendar year amount to less than $1 million from the requirement to collect and remit sales and use taxes (Sec. 2).

• Specifies that the provisions of this bill should not be construed in the following ways (Sec. 3):
• As subjecting a seller or any other person to any type of tax other than sales and use taxes;
• As denying the ability of a remote seller to deploy and utilize a certified software provider of the seller’s choice; 
• As encouraging a state to impose sales and use taxes on any products or services not subject to taxation prior to the date of the enactment of this act; or
• As permitting or prohibiting the state from licensing or regulating any person, or exercising authority over matters of interstate commerce.

• Specifies that the provisions of this act do not apply to intrastate sales or intrastate sourcing rules (Sec. 3).

Full Bill Text

Vote Smart's Synopsis:

Vote on a motion to invoke cloture on a bill that authorizes states to require online sellers to collect and remit sales and use taxes to the state in which the sale took place.

Highlights:

• Authorizes a member state of the Streamlined Sales and Use Tax Agreement to require online vendors to collect sales and use taxes on sales to individuals living in that state and to pay the tax revenue to the state government, beginning 90 days after the state publishes notice of its intent to enforce this requirement (Sec. 2).

• Authorizes a non-member state of the Streamlined Sales and Use Tax Agreement require online vendors to collect sales and use taxes on sales to individuals living in that state and to pay the tax revenue to the state government, beginning 6 months after the state enacts legislation to specify the tax or taxes to which the provisions of this bill will apply (Sec. 2). 

• Requires a non-member state to implement legislation complying with the following minimum simplification requirements in order to exercise the authority provided under this bill (Sec. 2):
• To adopt a uniform rule for sourcing all remote sales;
• To provide free software for online vendors that calculates sales and use taxes, files tax returns, and updates tax rate changes;
• To exempt remote sellers and certified software providers from liability for incorrect collection, remittance, or non-collection of sales and use taxes; and
• To provide remote sellers and certified software providers with 90 days' notice of tax rate changes.

• Exempts any online vendor whose gross annual receipts for sales in the United States during the previous calendar year amount to less than $1 million from the requirement to collect and remit sales and use taxes (Sec. 2).

• Specifies that the provisions of this bill should not be construed in the following ways (Sec. 3):
• As subjecting a seller or any other person to any type of tax other than sales and use taxes;
• As denying the ability of a remote seller to deploy and utilize a certified software provider of the seller’s choice; 
• As encouraging a state to impose sales and use taxes on any products or services not subject to taxation prior to the date of the enactment of this act; or
• As permitting or prohibiting the state from licensing or regulating any person, or exercising authority over matters of interstate commerce.

• Specifies that the provisions of this act do not apply to intrastate sales or intrastate sourcing rules (Sec. 3).

Full Bill Text

Full Bill Text