No Regulation Without Representation Act of 2017

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.