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HR 5252 113th Congress House

Tax and Fee Collection Fairness Act of 2014

Official title: To ensure that methods of collecting taxes and fees by private citizens on behalf of States are fair and effective and do not discriminate against interstate commerce.

Introduced: July 29, 2014 See on congress.gov
Taxation Sales and excise taxesState and local taxationTax administration and collection, taxpayersUser charges and fees
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This bill died when the 113th Congress ended
It never became law before the 113th Congress (2013–2014) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Sep 26, 2014
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Jul 29, 2014
Referred to the House Committee on the Judiciary.
Jul 29, 2014
Introduced in House
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 Latest action September 26, 2014

Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

 Plain-English summary Congressional Research Service

Tax and Fee Collection Fairness Act of 2014 - Prohibits a state from requiring any person to collect from, or remit on behalf of, any other person any state or local fee, tax, or surcharge imposed on a purchaser or user with respect to the purchase or use of any product or service within a state, unless there is transactional nexus between the person from whom the state seeks to require such collection or remittance and the purchaser or user of such product or service. Defines "transactional nexus" as a direct monetary transaction between the person required to collect or remit the fee, tax, or surcharge and the purchaser or user upon whom the fee, tax, or surcharge is imposed.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 10
All 10 Democratic 3 Republican 2
R
Gosar, Paul A.
Arizona · Sep 19, 2014
Fortenberry, Jeff
· Sep 18, 2014
Franks, Trent
· Sep 18, 2014
DeSantis, Ron
· Sep 17, 2014
 R
Diaz-Balart, Mario
Florida · Sep 17, 2014
 D
Wasserman Schultz, Debbie
Florida · Sep 15, 2014
BACHUS, SPENCER
· Jul 29, 2014
 D
Cohen, Steve
Tennessee · Jul 29, 2014
 D
Johnson, Henry C. "Hank"
Georgia · Jul 29, 2014
TERRY, LEE
· Jul 29, 2014
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 5252: Tax and Fee Collection Fairness Act of 2014. 113th Congress. Open America. https://openamerica.io/bill/113-HR-5252/
MLA
"H.R. 5252: Tax and Fee Collection Fairness Act of 2014." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-HR-5252/.
Bluebook (legal)
H.R. 5252, 113th Cong. (2026), https://openamerica.io/bill/113-HR-5252/.
Markdown link
[H.R. 5252: Tax and Fee Collection Fairness Act of 2014](https://openamerica.io/bill/113-HR-5252/)
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