To provide for a ban on the retroactive taxation of internet commerce, and for other purposes.
No Retroactive Online Taxation Act of 2018
This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.
Read twice and referred to the Committee on Finance.
Referred to the House Committee on the Judiciary.
Introduced in House
Introduced in House
Referred to the House Committee on the Judiciary.
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