Marketplace Fairness Act
Latest action · Nov 9, 2011 Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297)
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.
- IntroducedNov 9, 2011
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law.
Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (sellers with annual gross receipts in total U.S. remote sales of less than $500,000) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. 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 with the state.
Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.
Cosponsors 21
Members who signed on, in the order they did. Signatures ran from Nov 9, 2011 to Nov 14, 2012; 9 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| R-TN | Bob Corker | Original | Nov 9, 2011 |
| D-RI | Jack Reed | Original | Nov 9, 2011 |
| R-AR | John Boozman | Original | Nov 9, 2011 |
| R-TN | Lamar Alexander | Original | Nov 9, 2011 |
| D-AR | Mark L. Pryor | Original | Nov 9, 2011 |
| D-IL | Richard J. Durbin | Original | Nov 9, 2011 |
| R-MO | Roy Blunt | Original | Nov 9, 2011 |
| D-RI | Sheldon Whitehouse | Original | Nov 9, 2011 |
| D-SD | Tim Johnson | Original | Nov 9, 2011 |
| D-NM | Jeff Bingaman | Jan 24, 2012 | |
| D-MD | Benjamin L. Cardin | Jan 30, 2012 | |
| D-HI | Daniel K. Inouye | Mar 29, 2012 | |
| D-WV | John D. Rockefeller IV | Mar 29, 2012 | |
| D-MN | Al Franken | Jul 12, 2012 | |
| D-MN | Amy Klobuchar | Jul 12, 2012 | |
| D-NE | Ben Nelson | Jul 12, 2012 | |
| D-MI | Carl Levin | Jul 12, 2012 | |
| D-HI | Daniel K. Akaka | Jul 12, 2012 | |
| D-WV | Joe Manchin III | Jul 23, 2012 | |
| D-LA | Mary L. Landrieu | Sep 11, 2012 | |
| D-CA | Dianne Feinstein | Nov 14, 2012 |
Committees 1
Where it was sent and what each committee and subcommittee did with it, in order.
| Chamber | Committee | What it did |
|---|---|---|
| Senate | Finance Committee | Referred Nov 9, 2011 |
Actions 3
Everything that happened, newest first.
- Nov 9, 2011Introduced in Senate
- Nov 9, 2011Sponsor introductory remarks on measure. (CR S7233-7236)
- Nov 9, 2011Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297)
In the Congressional Record 5
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 | Debate and remarks S815–S817 | Lamar Alexander R-TN | Feb 16, 2012 |
| Senate | Debate and remarks S369 | Richard J. Durbin D-IL | Feb 7, 2012 |
| Senate | Debate and remarks S8446–S8448 | Lamar Alexander R-TN | Dec 8, 2011 |
| Senate | Debate and remarks S7436–S7439 | Lamar Alexander R-TN | Nov 15, 2011 |
| Senate | Debate and remarks S7233–S7238Text printed S7296 | Jack Reed D-RI, Lamar Alexander R-TN, Michael B. Enzi R-WY (text), Richard J. Durbin D-IL | Nov 9, 2011 |
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.
Printed hearings 3
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 |
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
- A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes.
- Short Titles as Introduced
- Marketplace Fairness Act
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Nov 9, 2011Introduced 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.
