State Taxation of Interstate Commerce Act

State Taxation of Interstate Commerce Act - Title I: Taxing Power - Provides that each State shall have power to require persons subject to a uniform State and local tax to collect and remit that tax on sales made by persons within that State.

Provides that no State or political subdividion of a State may impose a sales tax or a use tax, other than a uniform State and local tax described in this Act imposed and administered in accordance with the provisions of this Act, with respect to the sale within that State or political subdivision of tangible personal property by a person who-- (1) does not have a business location in that State, or (2) does not regularly make household deliveries in that State.

Title II: Rules for Application of Taxes - Provides for the reduction of multiple taxation through: (1) restrictions on taxation of out-of-state sales; (2) credits for taxes paid; and (3) refunds of taxes.

States that no State or political subdivision shall have power to impose a sales tax, use tax, or uniform State and local tax under which charges for transporting the tangible personal property are used in determining the tax payable with respect to the sale or use of that property if the freight charges or other charges are separately stated in writing by the seller to the purchaser, and if such charges do not exceed a reasonable charge. Enumerates the circumstances under which no seller shall be liable for the collection or payment of a sales or use tax.

Title III: Definitions and Rules - Sets forth the definitions of terms used in this Act, including "sales tax," "use tax," and "destination of a sale."

Title IV: Miscellaneous Provisions - Provides that no State or political subdivision may impose a sales tax, use tax, or uniform State and local tax under which a person liable for the payment or collection of that tax is liable for the payment or collection of a higher rate of tax than any other person because: (1) he is incorporated or qualified to do business in another State or political subdivision, or because he engages in any activity in another State or political subdivision; (2) he is taxable under the laws of another State or political subdivision of that State, or (3) other persons are engaged in activities in another State or political subdivision of that State which affect him.

Empowers any State or political subdivision which imposes a sales tax or use tax to conduct audits of the records of any person who is liable for the payment or collection of that tax.

Title V: Administrative Provisions - States that a State or political subdivision may require the filing of returns by persons liable for the payment of any sales tax or use tax imposed by that State or political subdivision.

Directs the Secretary of Commerce to make available to the States a standard form for the return of the uniform State and local tax which shall be used by any State which imposes such a tax.

Title VI: Remedy; Effective Date - States that any person who is liable for the payment of a tax imposed by a State or political subdivision with respect to the sale of tangible personal property within that State may bring an action in any district court of the United States for a district located within that State for a declaratory judgment with respect to whether the law under which that tax is imposed meets the requirements of this Act.

Declares that is is the intention of the Congress in enacting this Act to provide a single integrated statutory framework for the State taxation of interstate commerce. Provides that if any provision of this Act, or the application thereof to any person or circumstance is held invalid under the Constitution by any court of the United States, then, if such holding is not appealed, the remainder of this Act shall cease to be effective on the day after the last date on which an appeal could have been timely filed with respect to such holding.