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: March 27, 2019 See on congress.gov

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

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.

Committees of jurisdiction 2