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Online Sales Simplicity and Small Business Relief Act of 2019

USA116th CongressS-2350| Senate 
| Updated: 7/31/2019
Jeanne Shaheen

Jeanne Shaheen

Democratic Senator

New Hampshire

Cosponsors (3)
Margaret Wood Hassan (Democratic)Jeff Merkley (Democratic)Ron Wyden (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Online Sales Simplicity and Small Business Relief Act of 2019 This bill prohibits states from imposing a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. 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, 2021. 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.
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Timeline
May 3, 2019

Latest Companion Bill Action

HR 116-1933
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Jul 31, 2019
Introduced in Senate
Jul 31, 2019
Read twice and referred to the Committee on Finance.
  • May 3, 2019

    Latest Companion Bill Action

    HR 116-1933
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.


  • July 31, 2019
    Introduced in Senate


  • July 31, 2019
    Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • HR 116-1933: Online Sales Simplicity and Small Business Relief Act of 2019
Sales and excise taxesSmall businessState and local taxationTax administration and collection, taxpayers

Online Sales Simplicity and Small Business Relief Act of 2019

USA116th CongressS-2350| Senate 
| Updated: 7/31/2019
Online Sales Simplicity and Small Business Relief Act of 2019 This bill prohibits states from imposing a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. 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, 2021. 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.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
May 3, 2019

Latest Companion Bill Action

HR 116-1933
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Jul 31, 2019
Introduced in Senate
Jul 31, 2019
Read twice and referred to the Committee on Finance.
  • May 3, 2019

    Latest Companion Bill Action

    HR 116-1933
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.


  • July 31, 2019
    Introduced in Senate


  • July 31, 2019
    Read twice and referred to the Committee on Finance.
Jeanne Shaheen

Jeanne Shaheen

Democratic Senator

New Hampshire

Cosponsors (3)
Margaret Wood Hassan (Democratic)Jeff Merkley (Democratic)Ron Wyden (Democratic)

Finance Committee

Taxation

Related Bills

  • HR 116-1933: Online Sales Simplicity and Small Business Relief Act of 2019
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Sales and excise taxesSmall businessState and local taxationTax administration and collection, taxpayers