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HR 1242 100th Congress House

Interstate Sales Tax Collection Act of 1987

Official title: A bill to require retailers to collect sales and use taxes on interstate sales and to amend the Internal Revenue Code of 1986 to require such retailers to file… Show full official titleShow less

Official title: A bill to require retailers to collect sales and use taxes on interstate sales and to amend the Internal Revenue Code of 1986 to require such retailers to file information returns with the Internal Revenue Service for the purpose of assisting States in the collection of such taxes.

Introduced: October 9, 1987 See on congress.gov
Taxation Income taxIntergovernmental tax relationsLocal and Municipal GovernmentLocal taxation
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Retail tradeSales taxState taxationStatesTax returnsUser charges
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This bill died when the 100th Congress ended
It never became law before the 100th Congress (1987–1988) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 11 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 21, 1988
Subcommittee Hearings Held.
Apr 28, 1988
Subcommittee Hearings Held.
Mar 30, 1988
Subcommittee Hearings Held.
Nov 5, 1987
Forwarded by Subcommittee to Full Committee (Amended).
Nov 5, 1987
Subcommittee Consideration and Mark-up Session Held.
May 13, 1987
Subcommittee Hearings Held.
Mar 4, 1987
Referred to Subcommittee on Select Revenue Measures.
Mar 2, 1987
Referred to Subcommittee on Monopolies and Commercial Law.
Feb 25, 1987
Referred to House Committee on Ways and Means.
Feb 25, 1987
Referred to House Committee on The Judiciary.
Feb 25, 1987
Introduced in House
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 Latest action September 21, 1988

Subcommittee Hearings Held.

 Plain-English summary Congressional Research Service

Interstate Sales Tax Collection Act of 1987 - Allows any State or political subdivision to require retailers engaged in business in that State to collect a State and local sales or use tax on the sale or use of tangible personal property shipped or delivered into that State or political subdivision.

Amends the Internal Revenue Code to require interstate retailers to file information returns with the Internal Revenue Service for the purpose of assisting States in the collection of such sales or use taxes. Authorizes disclosure of such information to State tax officials. Imposes penalties for failure to file such information returns.

 Committees of jurisdiction 4
 Cosponsors 4
All 4 Democratic 1
D
Kaptur, Marcy
Ohio · Oct 9, 1987
BEREUTER, DOUGLAS
· Sep 9, 1987
TAUZIN, W.
· Sep 9, 1987
LIPINSKI, WILLIAM
· Jun 3, 1987
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1242: Interstate Sales Tax Collection Act of 1987. 100th Congress. Open America. https://openamerica.io/bill/100-HR-1242/
MLA
"H.R. 1242: Interstate Sales Tax Collection Act of 1987." 100th Congress, 2026, Open America, https://openamerica.io/bill/100-HR-1242/.
Bluebook (legal)
H.R. 1242, 100th Cong. (2026), https://openamerica.io/bill/100-HR-1242/.
Markdown link
[H.R. 1242: Interstate Sales Tax Collection Act of 1987](https://openamerica.io/bill/100-HR-1242/)
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