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HR 5267 110th Congress House Taxation Commerce Government Operations and Politics Income tax Interstate commerce Local taxation Service industries State taxation

Business Activity Tax Simplification Act of 2008

Introduced: February 7, 2008 See on congress.gov
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This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) 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 4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 25, 2008
Referred to the Subcommittee on Commercial and Administrative Law.
Feb 7, 2008
Referred to the House Committee on the Judiciary.
Feb 7, 2008
Sponsor introductory remarks on measure. (CR E137)
Feb 7, 2008
Introduced in House
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 Plain-English summary Congressional Research Service

Business Activity Tax Simplification Act of 2008- Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.

What's happening now February 25, 2008

Referred to the Subcommittee on Commercial and Administrative Law.

 Related & companion bills 2
  • S 1726 Related bill Business Activity Tax Simplification Act of 2007
  • S 3670 Related bill A bill to regulate certain State and local taxation of electronic commerce, and for other purposes.
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 8
All 8 Democratic 5 Republican 3
R
Jordan, Jim
Ohio · Jun 25, 2008
 R
Wittman, Robert J.
Virginia · May 22, 2008
 D
Wasserman Schultz, Debbie
Florida · Apr 29, 2008
 R
Wilson, Joe
South Carolina · Apr 9, 2008
 D
Meeks, Gregory W.
New York · Apr 2, 2008
 D
Johnson, Henry C. "Hank"
Georgia · Feb 7, 2008
 D
Lofgren, Zoe
California · Feb 7, 2008
 D
Scott, Robert C. "Bobby"
Virginia · Feb 7, 2008
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5267: Business Activity Tax Simplification Act of 2008. 110th Congress. Open America. https://openamerica.io/bill/110-HR-5267/
MLA
"H.R. 5267: Business Activity Tax Simplification Act of 2008." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-HR-5267/.
Bluebook (legal)
H.R. 5267, 110th Cong. (2026), https://openamerica.io/bill/110-HR-5267/.
Markdown link
[H.R. 5267: Business Activity Tax Simplification Act of 2008](https://openamerica.io/bill/110-HR-5267/)
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