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HR 7184 115th Congress House

No Retroactive Online Taxation Act of 2018

Official title: To provide for a ban on the retroactive taxation of internet commerce, and for other purposes.

Introduced: November 28, 2018 See on congress.gov
Taxation Sales and excise taxesState 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
Nov 28, 2018
Referred to the House Committee on the Judiciary.
Nov 28, 2018
Introduced in House
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 Latest action November 28, 2018

Referred to the House Committee on the Judiciary.

 Plain-English summary Congressional Research Service

No Retroactive Online Taxation Act of 2018

This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.

 Related & companion bills 2
  • S 3725 Related bill Online Sales Simplicity and Small Business Relief Act of 2018
  • HR 6824 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
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APA
U.S. Congress. (2026). H.R. 7184: No Retroactive Online Taxation Act of 2018. 115th Congress. Open America. https://openamerica.io/bill/115-HR-7184/
MLA
"H.R. 7184: No Retroactive Online Taxation Act of 2018." 115th Congress, 2026, Open America, https://openamerica.io/bill/115-HR-7184/.
Bluebook (legal)
H.R. 7184, 115th Cong. (2026), https://openamerica.io/bill/115-HR-7184/.
Markdown link
[H.R. 7184: No Retroactive Online Taxation Act of 2018](https://openamerica.io/bill/115-HR-7184/)
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