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S 2350 116th Congress Senate 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: July 31, 2019 Introduced by: Shaheen, Jeanne Democratic · New Hampshire See on congress.gov
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 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jul 31, 2019
Read twice and referred to the Committee on Finance.
Jul 31, 2019
Introduced in Senate
 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 a remote seller for any sale that occurred prior to June 21, 2018. 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, 2021. 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 July 31, 2019

Read twice and referred to the Committee on Finance.

 Committees of jurisdiction 1
 Cosponsors 3
All 3 Democratic 3