Online Sales Simplicity and Small Business Relief Act of 2018
Latest action · Dec 6, 2018 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.
- IntroducedDec 6, 2018
- Passed SenateNot reached
- Passed HouseNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Online Sales Simplicity and Small Business Relief Act of 2018
This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state.
With respect to remote sellers, a state: (1) may not impose a sales tax collection duty for any sale that occurred before June 21, 2018, and (2) may only impose a sales tax collection duty for a sale that occurs after January 1, 2020.
In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made: (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.
Cosponsors 3
Members who signed on, in the order they did. All signed on Dec 6, 2018.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-OR | Jeff Merkley | Original | Dec 6, 2018 |
| D-NH | Margaret Wood Hassan | Original | Dec 6, 2018 |
| D-OR | Ron Wyden | Original | Dec 6, 2018 |
Actions 2
Everything that happened, newest first.
- Dec 6, 2018Introduced in Senate
- Dec 6, 2018Read twice and referred to the Committee on Finance.
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| HR 6824 | Online Sales Simplicity and Small Business Relief Act of 2018 | Related bill | Sep 13, 2018 |
| HR 7184 | No Retroactive Online Taxation Act of 2018 | Related bill | Nov 28, 2018 |
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Dec 6, 2018Introduced 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.