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HR 6824 115th Congress House

Online Sales Simplicity and Small Business Relief Act of 2018

Official title: To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes.

Introduced: September 27, 2018 See on congress.gov
Taxation Sales and excise taxesSmall businessState and local taxationTax administration and collection, taxpayers
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This bill died when the 115th Congress ended
It never became law before the 115th Congress (2017–2018) 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
Sep 13, 2018
Referred to the House Committee on the Judiciary.
Sep 13, 2018
Introduced in House
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 Latest action September 13, 2018

Referred to the House Committee on the Judiciary.

 Plain-English summary Congressional Research Service

Online Sales Simplicity and Small Business Relief Act of 2018

This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state.

With respect to remote sellers, a state: (1) may not impose a sales tax collection duty for any sale that occurred before June 21, 2018, and (2) may only impose a sales tax collection duty for a sale that occurs after January 1, 2019.

In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made: (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.

 Related & companion bills 2
  • HR 7184 Related bill No Retroactive Online Taxation Act of 2018
  • S 3725 Related bill Online Sales Simplicity and Small Business Relief Act of 2018
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 4
All 4 Democratic 1 Republican 2
R
Norman, Ralph
South Carolina · Dec 11, 2018
Coffman, Mike
· Nov 2, 2018
 R
Banks, Jim
Indiana · Sep 27, 2018
 D
Lofgren, Zoe
California · Sep 13, 2018
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 6824: Online Sales Simplicity and Small Business Relief Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-6824/
MLA
"H.R. 6824: Online Sales Simplicity and Small Business Relief Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-6824/.
Bluebook (legal)
H.R. 6824, 115th Cong. (2026), https://openamerica.io/bill/115-HR-6824/.
Markdown link
[H.R. 6824: Online Sales Simplicity and Small Business Relief Act of 2018](https://openamerica.io/bill/115-HR-6824/)
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