US HB1933 | 2019-2020 | 116th Congress
Status
Spectrum: Slight Partisan Bill (Republican 9-5)
Status: Introduced on March 27 2019 - 25% progression, died in committee
Action: 2019-05-03 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Pending: House Subcommittee on Antitrust, Commercial, and Administrative Law Committee
Text: Latest bill text (Introduced) [PDF]
Status: Introduced on March 27 2019 - 25% progression, died in committee
Action: 2019-05-03 - Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Pending: House Subcommittee on Antitrust, Commercial, and Administrative Law Committee
Text: Latest bill text (Introduced) [PDF]
Summary
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.
Title
Online Sales Simplicity and Small Business Relief Act of 2019
Sponsors
Rep. James Sensenbrenner [R-WI] | Rep. Anna Eshoo [D-CA] | Rep. Jeff Duncan [R-SC] | Rep. Zoe Lofgren [D-CA] |
Rep. Ann Kuster [D-NH] | Rep. Christopher Pappas [D-NH] | Rep. Mike Gallagher [R-WI] | Rep. David Rouzer [R-NC] |
Rep. Gil Cisneros [D-CA] | Rep. Paul Gosar [R-AZ] | Rep. Steve Watkins [R-KS] | Rep. Glenn Grothman [R-WI] |
Rep. Mark Walker [R-NC] | Rep. Mark Green [R-TN] |
History
Date | Chamber | Action |
---|---|---|
2019-05-03 | House | Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law. |
2019-03-27 | House | Referred to the House Committee on the Judiciary. |
2019-03-27 | House | Introduced in House |
Same As/Similar To
SB2350 (Related) 2019-07-31 - Read twice and referred to the Committee on Finance.
Subjects
Sales and excise taxes
Small business
State and local taxation
Tax administration and collection, taxpayers
Taxation
Small business
State and local taxation
Tax administration and collection, taxpayers
Taxation
US Congress State Sources
Type | Source |
---|---|
Summary | https://www.congress.gov/bill/116th-congress/house-bill/1933/all-info |
Text | https://www.congress.gov/116/bills/hr1933/BILLS-116hr1933ih.pdf |