US Congress Senate Bill 3725 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 4-0)
Status: Introduced on December 6 2018 - 25% progression, died in committee
Action: 2018-12-06 - Read twice and referred to the Committee on Finance.
Pending: Senate Finance Committee
Text: Latest bill text (Introduced) [PDF]

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.

Online Sales Simplicity and Small Business Relief Act of 2018

Sen. Jeanne Shaheen [D-NH]

Sen. Ron Wyden [D-OR]

Sen. Margaret Hassan [D-NH]

Sen. Jeff Merkley [D-OR]

Date	Chamber	Action
2018-12-06	Senate	Read twice and referred to the Committee on Finance.

HB6824 (Related) 2018-09-13 - Referred to the House Committee on the Judiciary.
HB7184 (Related) 2018-11-28 - Referred to the House Committee on the Judiciary.

Type	Source
Summary	https://www.congress.gov/bill/115th-congress/senate-bill/3725/all-info
Text	https://www.congress.gov/115/bills/s3725/BILLS-115s3725is.pdf