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HR 5515 116th Congress House 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 2019

Introduced: December 19, 2019 See on congress.gov
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 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jan 28, 2020
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Dec 19, 2019
Referred to the House Committee on the Judiciary.
Dec 19, 2019
Introduced in House
 Plain-English summary Congressional Research Service

Stop Taxing Our Potential Act of 2019

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 January 28, 2020

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

 Committees of jurisdiction 2
 Cosponsors 2
All 2 Democratic 2