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HR 1933 116th Congress House Taxation Sales and excise taxes Small business State and local taxation Tax administration and collection, taxpayers

Online Sales Simplicity and Small Business Relief Act of 2019

Introduced: April 4, 2019 See on congress.gov
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This bill died when the 116th Congress ended
It never became law before the 116th Congress (2019–2020) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
May 3, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Mar 27, 2019
Referred to the House Committee on the Judiciary.
Mar 27, 2019
Introduced in House
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 Plain-English summary Congressional Research Service

Online Sales Simplicity and Small Business Relief Act of 2019

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.

A state may impose a sales tax collection duty on a remote seller only 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.

What's happening now May 3, 2019

Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

 Related & companion bills 1
  • S 2350 Related bill Online Sales Simplicity and Small Business Relief Act of 2019
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 8
All 8 Democratic 3 Republican 3
R
Grothman, Glenn
Wisconsin · Sep 20, 2019
Walker, Mark
· Sep 20, 2019
 R
Gosar, Paul A.
Arizona · Aug 6, 2019
 D
Cisneros, Gilbert Ray
California · Jul 9, 2019
 R
Rouzer, David
North Carolina · May 21, 2019
Gallagher, Mike
· Apr 4, 2019
 D
Pappas, Chris
New Hampshire · Mar 28, 2019
 D
Lofgren, Zoe
California · Mar 27, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 1933: Online Sales Simplicity and Small Business Relief Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-HR-1933/
MLA
"H.R. 1933: Online Sales Simplicity and Small Business Relief Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-HR-1933/.
Bluebook (legal)
H.R. 1933, 116th Cong. (2026), https://openamerica.io/bill/116-HR-1933/.
Markdown link
[H.R. 1933: Online Sales Simplicity and Small Business Relief Act of 2019](https://openamerica.io/bill/116-HR-1933/)
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