S 3180
115th Congress
Senate
Taxation
Civil actions and liability
Judicial review and appeals
Retail and wholesale trades
Sales and excise taxes
State and local taxation
Tax administration and collection, taxpayers
Stop Taxing Our Potential Act of 2018
Introduced: June 28, 2018
See on congress.gov
Everywhere this bill has been
2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 28, 2018
Read twice and referred to the Committee on Finance.
Jun 28, 2018
Introduced in Senate
Plain-English summary
Stop Taxing Our Potential Act of 2018
This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation 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
- maintaining an office in the state at which three or more employees are regularly employed.
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
Read twice and referred to the Committee on Finance.
Committees of jurisdiction
1