US Congress House Bill 5515 (Prior Session Legislation)

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Spectrum: Partisan Bill (Democrat 4-0)
Status: Introduced on December 19 2019 - 25% progression, died in committee
Action: 2020-01-28 - 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]

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.

Stop Taxing Our Potential Act of 2019

Rep. Ann Kuster [D-NH]

Rep. Kurt Schrader [D-OR]

Rep. Suzanne Bonamici [D-OR]

Rep. Christopher Pappas [D-NH]

Date	Chamber	Action
2020-01-28	House	Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
2019-12-19	House	Referred to the House Committee on the Judiciary.
2019-12-19	House	Introduced in House

SB128 (Same As) 2019-01-15 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/116th-congress/house-bill/5515/all-info
Text	https://www.congress.gov/116/bills/hr5515/BILLS-116hr5515ih.pdf