HR 1083
111th Congress
House
Taxation
State and local taxation
Business Activity Tax Simplification Act of 2009
Introduced: February 13, 2009
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 16, 2009
Referred to the Subcommittee on Commercial and Administrative Law.
Feb 13, 2009
Referred to the House Committee on the Judiciary.
Feb 13, 2009
Introduced in House
Plain-English summary
Business Activity Tax Simplification Act of 2009 - 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
Referred to the Subcommittee on Commercial and Administrative Law.
Committees of jurisdiction
2