HR 1242
100th Congress
House
Taxation
Income tax
Intergovernmental tax relations
Local and Municipal Government
Local taxation
Retail trade
Sales tax
State taxation
States
Tax returns
User charges
Interstate Sales Tax Collection Act of 1987
Introduced: February 25, 1987
See on congress.gov
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
Plain-English summary
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.
What's happening now
Subcommittee Hearings Held.
Committees of jurisdiction
4
Cosponsors
1