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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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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 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
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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 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.

 Related & companion bills 1
  • HR 1933 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 1
 Cosponsors 3
All 3 Democratic 3
D
Hassan, Margaret Wood
New Hampshire · Jul 31, 2019
 D
Merkley, Jeff
Oregon · Jul 31, 2019
 D
Wyden, Ron
Oregon · Jul 31, 2019
Cite this page click to expand
APA
U.S. Congress. (2026). S. 2350: Online Sales Simplicity and Small Business Relief Act of 2019. 116th Congress. Open America. https://openamerica.io/bill/116-S-2350/
MLA
"S. 2350: Online Sales Simplicity and Small Business Relief Act of 2019." 116th Congress, 2026, Open America, https://openamerica.io/bill/116-S-2350/.
Bluebook (legal)
S. 2350, 116th Cong. (2026), https://openamerica.io/bill/116-S-2350/.
Markdown link
[S. 2350: Online Sales Simplicity and Small Business Relief Act of 2019](https://openamerica.io/bill/116-S-2350/)
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