Online Sales Simplicity and Small Business Relief Act of 2019
Latest action · May 3, 2019 Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
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.
- IntroducedMar 27, 2019
- Passed HouseNot reached
- Passed SenateNot reached
- To the PresidentNot reached
- Became lawNot reached
Summary
Online Sales Simplicity and Small Business Relief Act of 2019
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.
A state may impose a sales tax collection duty on a remote seller only for a sale that occurs after January 1, 2019.
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 13
Members who signed on, in the order they did. Signatures ran from Mar 27, 2019 to Oct 8, 2019; 4 are original cosponsors, there from the day it was introduced.
| Seat | Cosponsor | Signed on | |
|---|---|---|---|
| D-NH | Ann M. Kuster | Original | Mar 27, 2019 |
| D-CA | Anna G. Eshoo | Original | Mar 27, 2019 |
| R-SC | Jeff Duncan | Original | Mar 27, 2019 |
| D-CA | Zoe Lofgren | Original | Mar 27, 2019 |
| D-NH | Chris Pappas | Mar 28, 2019 | |
| R-WI | Mike Gallagher | Apr 4, 2019 | |
| R-NC | David Rouzer | May 21, 2019 | |
| D-CA | Gilbert Ray Cisneros, Jr. | Jul 9, 2019 | |
| R-AZ | Paul A. Gosar | Aug 6, 2019 | |
| R-KS | Steve Watkins | Sep 11, 2019 | |
| R-WI | Glenn Grothman | Sep 20, 2019 | |
| R-NC | Mark Walker | Sep 20, 2019 | |
| R-TN | Mark E. Green | Oct 8, 2019 |
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 Mar 27, 2019 |
| Administrative State, Regulatory Reform, and Antitrust Subcommittee | Referred May 3, 2019 |
Actions 3
Everything that happened, newest first.
- May 3, 2019Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
- Mar 27, 2019Introduced in House
- Mar 27, 2019Referred to the House Committee on the Judiciary.
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
The sponsor’s statement, as printed in the Congressional Record, vol. 165, no. 53, March 27, 2019, page H2887.
Printed hearings 1
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. 116-287 | REMOTE ONLINE SALES TAX: EXAMINING THE IMPACT ON SMALL BUSINESSES OF THE SUPREME COURT'S DECISION IN SOUTH DAKOTA V. WAYFAIR43 pages | Small Business and Entrepreneurship Committee | Aug 28, 2019 |
Related bills 2
Companion bills and other measures the record links to this one.
| Bill | Title | Relationship | Latest action |
|---|---|---|---|
| S 2350 | Online Sales Simplicity and Small Business Relief Act of 2019 | Related bill | Jul 31, 2019 |
| HR 6824 | Online Sales Simplicity and Small Business Relief Act of 2018 | Reintroduction of | Sep 13, 2018 |
Titles 2
Every title it has carried, official and short, at each stage.
- Official Title as Introduced
- To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes.
- Short Title(s) as Introduced
- Online Sales Simplicity and Small Business Relief Act of 2019
Subjects
Assigned by the Library of Congress. Policy area: Taxation.
Text 1
Each version as it was printed, newest first.
- Mar 27, 2019Introduced in House
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.
