Marketplace and Internet Tax Fairness Act
Latest action · Nov 12, 2014 Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S5902)
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.
- IntroducedJul 15, 2014
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Marketplace and Internet Tax Fairness Act - 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 (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of that Agreement, but only if changes to such Agreement made after the enactment of this Act are not in conflict with the minimum simplification requirements of this Act (providing for a single state entity for all tax administration, audits, and returns of remote sales sourced to the state). Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.
Amends the Internet Tax Freedom Act to extend until November 1, 2024: (1) the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce, and (2) the exemption from such ban for states that generally imposed and actually enforced a tax on internet access prior to October 1, 1998.
Cosponsors 15
Members who signed on, in the order they did. Signatures ran from Jul 15, 2014 to Dec 4, 2014, with 5 there on the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-ND | Heidi Heitkamp | Original | Jul 15, 2014 |
| R-TN | Lamar Alexander | Original | Jul 15, 2014 |
| D-AR | Mark L. Pryor | Original | Jul 15, 2014 |
| D-IL | Richard J. Durbin | Original | Jul 15, 2014 |
| R-ME | Susan M. Collins | Original | Jul 15, 2014 |
| D-MN | Al Franken | Jul 16, 2014 | |
| D-MN | Amy Klobuchar | Jul 16, 2014 | |
| D-MD | Benjamin L. Cardin | Jul 16, 2014 | |
| D-RI | Jack Reed | Jul 16, 2014 | |
| D-LA | Mary L. Landrieu | Jul 16, 2014 | |
| R-MO | Roy Blunt | Jul 16, 2014 | |
| D-RI | Sheldon Whitehouse | Jul 16, 2014 | |
| D-SD | Tim Johnson | Jul 16, 2014 | |
| I-WV | Joe Manchin III | Jul 31, 2014 | |
| D-HI | Mazie K. Hirono | Dec 4, 2014 |
Actions 5
Everything that happened, newest first.
- Nov 12, 2014Motion to proceed to consideration of measure made in Senate. (consideration: CR S5885, S5902)
- Nov 12, 2014Motion to proceed to consideration of measure withdrawn in Senate. (consideration: CR S5902)
- Jul 16, 2014Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 467.
- Jul 15, 2014Introduced in Senate
- Jul 15, 2014Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
Related bills 4
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 336 | Marketplace Fairness Act of 2013 | Related bill | Feb 14, 2013 |
| HR 684 | Marketplace Fairness Act of 2013 | Related bill | Apr 8, 2013 |
| S 743 | Marketplace Fairness Act of 2013 | Related bill | Jun 14, 2013 |
| S 2735 | A bill to provide for an extension of the Internet Tax Freedom Act. | Related bill | Jul 31, 2014 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Jul 16, 2014Placed on Calendar 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.