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S 336 113th Congress Senate

Marketplace Fairness Act of 2013

Official title: A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes.

Introduced: February 14, 2013 See on congress.gov
Taxation Internet and video servicesInternet, web applications, social mediaRetail and wholesale tradesSales and excise taxes
More subjectsShow fewer subjects
State and local government operationsState and local taxationTax administration and collection, taxpayers
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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Feb 14, 2013
Read twice and referred to the Committee on Finance.
Feb 14, 2013
Introduced in Senate
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 Latest action February 14, 2013

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Marketplace Fairness Act of 2013 - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

 Related & companion bills 3
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 336: Marketplace Fairness Act of 2013. 113th Congress. Open America. https://openamerica.io/bill/113-S-336/
MLA
"S. 336: Marketplace Fairness Act of 2013." 113th Congress, 2026, Open America, https://openamerica.io/bill/113-S-336/.
Bluebook (legal)
S. 336, 113th Cong. (2026), https://openamerica.io/bill/113-S-336/.
Markdown link
[S. 336: Marketplace Fairness Act of 2013](https://openamerica.io/bill/113-S-336/)
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