HR 2887
115th Congress
House
Taxation
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
No Regulation Without Representation Act of 2017
Introduced: June 12, 2017
See on congress.gov
Everywhere this bill has been
3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 19, 2017
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Jun 12, 2017
Referred to the House Committee on the Judiciary.
Jun 12, 2017
Introduced in House
Plain-English summary
No Regulation Without Representation Act of 2017
This bill prohibits a state from taxing or regulating a person's activity in interstate commerce unless the person is physically present in the state during the period in which the tax or regulation is imposed.
A person is physically present if the person's business activities in the state include:
- maintaining a commercial or legal domicile in the state;
- owning, holding, leasing, or maintaining certain property in the state;
- having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller;
- having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or
- regularly employing three or more employees in the state.
The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence."
The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.
What's happening now
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Committees of jurisdiction
2