Sales Tax Fairness and Simplification Act
Latest action · May 22, 2007 Read twice and referred to the Committee on Finance.
Progress
Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.
- IntroducedMay 22, 2007
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Sales Tax Fairness and Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such states and their local taxing jurisdictions.
Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers with gross remote taxable sales nationwide of less than $5 million, to collect and remit sales and use taxes on remote sales owed to such member state under the terms of the Agreement.
Permits a federally recognized Indian tribe that imposes a generally applicable sales tax to petition to become a member state.
Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims.
Sets forth minimum simplification requirements for the Agreement.
Expresses the sense of Congress that member states should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.
Cosponsors 4
Members who signed on, in the order they did. Signatures ran from Sep 11, 2007 to Jul 8, 2008.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-HI | Daniel K. Inouye | Sep 11, 2007 | |
| R-SD | John Thune | Apr 24, 2008 | |
| D-SD | Tim Johnson | May 20, 2008 | |
| D-VT | Patrick J. Leahy | Jul 8, 2008 |
Actions 2
Everything that happened, newest first.
- May 22, 2007Introduced in Senate
- May 22, 2007Read twice and referred to the Committee on Finance.
Related bills 1
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 3396 | Sales Tax Fairness and Simplification Act | Related bill | Sep 10, 2007 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
- Administrative remedies
- Civil Rights and Liberties, Minority Issues
- Commerce
- Congress
- Congressional oversight
- Data banks
- Electronic commerce
- Excise tax
- Government Operations and Politics
- Intergovernmental tax relations
- Internet
- Interstate compacts
- Judicial review
- Law
- Minorities
- Right of privacy
- Sales tax
- Science, Technology, Communications
- Small business
- State government-Indian relations
- State taxation
- Tax administration
- Tax credits
- Tax rates
- Tax refunds
- Tax returns
- Tax simplification
- Taxation
- Telecommunication industry
Text 1
Each version as it was printed, newest first.
- May 22, 2007Introduced in Senate
Everything here is as published by Congress: the summary is the Congressional Research Service's, the action wording is the clerks', and the subjects are the Library of Congress's. How far it got is read from the actions themselves, taking the most recent one of each kind, so a bill that failed a vote and later passed is shown as having passed. Records come from this bill on Congress.gov and govinfo.gov.