To provide for the simplification of sales and use taxes on interstate commerce and to ensure that such taxes are equitably applied.
Expresses the sense of the Congress concerning a streamlined sales and use tax system.
Authorizes States to enter into an Interstate Sales and Use Tax Compact which shall provide for a uniform, streamlined sales and use tax system.
Authorizes any State levying a sales tax to administer a single uniform statewide use tax rate relating to all remote sales on which it assesses a use tax, subject to a specified limit.
Permits any member State that has adopted and participates in the streamlined system prescribed by the Compact to require all sellers not qualifying for the de minimis exception specified in such system to collect and remit use taxes on remote sales in such State, subject to limitations.
Introduced in House
Introduced in House
Referred to the Committee on the Judiciary, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on the Judiciary, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on the Judiciary, and in addition to the Committee on Rules, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Subcommittee on Commercial and Administrative Law.
Subcommittee Hearings Held.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line