HR 3179 · 112th Congress 2011–2013, ended

Marketplace Equity Act of 2011

Introduced Oct 13, 2011 Originated House Sponsor Steve Womack R-AR

Latest action · Jul 24, 2012 Committee Hearings Held.

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 13, 2011
Passed HouseNot reached
Passed SenateNot reached
To the PresidentNot reached
Became lawNot reached

Summary

Marketplace Equity Act of 2011 - Authorizes states to require all sellers making remote sales to collect and remit sales and use taxes with respect to such sales into the state, without regard to the location of the seller, if such states implement a simplified system for administration of sales and use tax collection for remote sellers. Requires such a system to include, at a minimum: (1) an exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales not exceeding $1 million in the United States or not exceeding $100,000 in the state, (2) a single sales and use tax return for use by remote sellers and a single revenue authority within the state with which remote sellers are required to file a tax return, and (3) a uniform tax base throughout the state.

Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus so as to allow such state to require such seller to collect and remit taxes.

Cosponsors 56

Members who signed on, in the order they did. Signatures ran from Oct 13, 2011 to Nov 27, 2012; 9 are original cosponsors, there from the day it was introduced.

Seat	Cosponsor		Signed on
D-MN	Betty McCollum	Original	Oct 13, 2011
D-NC	Brad Miller	Original	Oct 13, 2011
D-NY	Carolyn B. Maloney	Original	Oct 13, 2011
R-FL	Dennis A. Ross	Original	Oct 13, 2011
D-CA	Jackie Speier	Original	Oct 13, 2011
R-TN	John J. Duncan, Jr.	Original	Oct 13, 2011
R-FL	Mario Diaz-Balart	Original	Oct 13, 2011
D-VT	Peter Welch	Original	Oct 13, 2011
R-TX	Ted Poe	Original	Oct 13, 2011
D-TX	Gene Green		Nov 14, 2011
D-NC	Heath Shuler		Nov 14, 2011
R-NC	Renee L. Ellmers		Nov 14, 2011
R-AR	Eric A. "Rick" Crawford		Nov 17, 2011
D-MA	Michael E. Capuano		Nov 17, 2011
D-CA	Judy Chu		Dec 1, 2011
R-SD	Kristi L. Noem		Dec 1, 2011
D-FL	Theodore E. Deutch		Dec 1, 2011
R-NY	Christopher P. Gibson		Dec 7, 2011
D-CA	Linda T. Sánchez		Dec 7, 2011
R-PA	Lou Barletta		Dec 7, 2011
D-CA	Maxine Waters		Dec 7, 2011
R-PA	Mike Kelly		Dec 7, 2011
D-VA	Robert C. "Bobby" Scott		Dec 7, 2011
R-IL	Aaron Schock		Dec 9, 2011
D-CT	John B. Larson		Dec 9, 2011
D-ME	Chellie Pingree		Dec 20, 2011
D-GA	Henry C. "Hank" Johnson, Jr.		Dec 20, 2011
D-TN	Steve Cohen		Dec 20, 2011
R-GA	Austin Scott		Feb 29, 2012
D-DC	Eleanor Holmes Norton		Feb 29, 2012
R-TX	Kenny Marchant		Feb 29, 2012
R-IN	Todd Young		Feb 29, 2012
R-FL	Ander Crenshaw		Mar 22, 2012
R-VA	E. Scott Rigell		Mar 22, 2012
R-NY	Michael G. Grimm		Mar 22, 2012
D-IL	Mike Quigley		Mar 22, 2012
R-TX	Pete Olson		Mar 22, 2012
R-OH	Steven C. LaTourette		Mar 22, 2012
R-OH	Steve Stivers		Mar 28, 2012
D-HI	Colleen Hanabusa		Apr 24, 2012
D-IL	Janice D. Schakowsky		Apr 24, 2012
R-TX	K. Michael Conaway		Apr 24, 2012
D-MN	Keith Ellison		Apr 24, 2012
R-AL	Spencer Bachus		Apr 24, 2012
D-PA	Allyson Y. Schwartz		Jun 8, 2012
R-AR	Tim Griffin		Jun 8, 2012
R-PA	Charles W. Dent		Jun 21, 2012
R-NV	Mark E. Amodei		Jul 17, 2012
R-GA	Paul C. Broun		Jul 24, 2012
D-WA	Adam Smith		Jul 31, 2012
D-MI	John Conyers, Jr.		Jul 31, 2012
R-VA	H. Morgan Griffith		Aug 2, 2012
D-NC	Larry Kissell		Aug 2, 2012
D-MA	Niki Tsongas		Nov 27, 2012
D-AZ	Raúl M. Grijalva		Nov 27, 2012
D-WA	Rick Larsen		Nov 27, 2012

Committees 1

Where it was sent and what each committee and subcommittee did with it, in order.

Chamber	Committee	What it did
House	Judiciary Committee	Referred Oct 13, 2011Hearings Jul 24, 2012
	Courts, Intellectual Property, Artificial Intelligence, and the Internet Subcommittee	Referred Oct 24, 2011Discharged Jul 23, 2012

Actions 5

Everything that happened, newest first.

Jul 24, 2012Committee Hearings Held.
Jul 23, 2012Subcommittee on Courts, Commercial and Administrative Law Discharged.
Oct 24, 2011Referred to the Subcommittee on Courts, Commercial and Administrative Law.
Oct 13, 2011Introduced in House
Oct 13, 2011Referred to the House Committee on the Judiciary.

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
House	Debate and remarks H5138	Peter Welch D-VT	Jul 24, 2012

Research

What has been written about this bill: committee reports, cost estimates, the sponsor’s authority statement, printed hearings and the Congressional Research Service’s work.

Constitutional authority

Congress has the power to enact this legislation pursuant to the following: Commerce Clause of the U.S. Constitution, Article I, Section 8, Clause 3.

The sponsor’s statement, as printed in the page H6921.

Printed hearings 4

Hearings whose printed record names this bill, newest first: hearings on it, and wider hearings where it came up.

Number	Hearing	Committee	Held
S. Hrg. 112-831	MARKETPLACE FAIRNESS: LEVELING THE PLAYING FIELD FOR SMALL BUSINESS188 pages	Commerce, Science, and Transportation Committee	Aug 1, 2012
Serial No. 112-157	MARKETPLACE EQUITY ACT OF 2011238 pages	Judiciary Committee	Jul 24, 2012
Serial No. 112-136	DEPARTMENT OF HOMELAND SECURITY288 pages	Judiciary Committee	Jul 19, 2012
Serial No. 112-89	CONSTITUTIONAL LIMITATIONS ON STATES' AUTHORITY TO COLLECT SALES TAXES IN E-COMMERCE228 pages	Judiciary Committee	Nov 30, 2011

CRS reports 1

Congressional Research Service work that CRS links to this bill or the law it became, newest first.

Cite it 1

Products on other subjects that cite it, usually among other measures.

Product	Title	Kind	Published
R41853	State Taxation of Internet Transactions Archived	Report	May 7, 2013

Titles 2

Every title it has carried, official and short, at each stage.

Official Title as Introduced: To improve the States' rights to enforce the collection of State sales and use tax laws, and for other purposes.
Short Titles as Introduced: Marketplace Equity Act of 2011

Subjects

Assigned by the Library of Congress. Policy area: Taxation.

Text 1

Each version as it was printed, newest first.

Oct 13, 2011Introduced in House

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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.