A bill to regulate certain State and local taxation of electronic commerce, and for other purposes.
Latest action · Oct 1, 2008 Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S10335)
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.
- IntroducedOct 1, 2008
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Prohibits a state from imposing any tax on electronic commerce (i.e., transactions conducted over the Internet or through Internet access) of any person unless that person has a physical presence in the state during the period to which such tax applies or is incorporated or domiciled in such state. Sets forth criteria for determining physical presence, including: (1) being physically in a state or assigning one or more employees to a state; (2) using the services of an agent to establish or maintain the electronic commerce in the state; or (3) leasing or owning tangible personal or real property in the state. Exempts from the definition of "physical presence" entering into an agreement to share revenue generated by the electronic commerce of another person, presence in the state for less than 15 days in a taxable year, and presence in a state to conduct limited or transient business activity.
Cosponsors
Members who signed on, in the order they did.
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Commerce, Science, and Transportation Committee | Referred Oct 2, 2008 |
Actions 2
Everything that happened, newest first.
- Oct 1, 2008Introduced in Senate
- Oct 1, 2008Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S10335)
In the Congressional Record 1
Days the Record’s own index lists this bill, newest first, with the pages and the members it names. Pages starting H are the House, S the Senate, E Extensions of Remarks.
| Where | In the Record | Members | Date |
|---|---|---|---|
| Senate | Text printed S10335 | Jim Bunning R-KY (text) | Oct 1, 2008 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 1726 | Business Activity Tax Simplification Act of 2007 | Related bill | Jun 28, 2007 |
| HR 5267 | Business Activity Tax Simplification Act of 2008 | Related bill | Feb 25, 2008 |
Titles 1
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- A bill to regulate certain State and local taxation of electronic commerce, and for other purposes.
Subjects
Assigned by the Library of Congress. Policy area: Commerce.
Text 1
Each version as it was printed, newest first.
- Oct 1, 2008Introduced 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; cost estimates are the Congressional Budget Office's, and the hearings are the printed hearings GovInfo publishes, which can appear months after the hearing.
