US Congress House Bill 6824 (Prior Session Legislation)

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Spectrum: Slight Partisan Bill (Republican 5-3)
Status: Introduced on September 13 2018 - 25% progression, died in committee
Action: 2018-09-13 - Referred to the House Committee on the Judiciary.
Pending: House Judiciary Committee
Text: Latest bill text (Introduced) [PDF]

Online Sales Simplicity and Small Business Relief Act of 2018 This bill 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. With respect to remote sellers, a state: (1) may not impose a sales tax collection duty for any sale that occurred before June 21, 2018, and (2) may only impose a sales tax collection duty 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.

Online Sales Simplicity and Small Business Relief Act of 2018

Rep. James Sensenbrenner [R-WI]	Rep. Anna Eshoo [D-CA]	Rep. Jeff Duncan [R-SC]	Rep. Zoe Lofgren [D-CA]
Rep. Jim Banks [R-IN]	Rep. Ann Kuster [D-NH]	Rep. Mike Coffman [R-CO]	Rep. Ralph Norman [R-SC]

Date	Chamber	Action
2018-09-13	House	Referred to the House Committee on the Judiciary.
2018-09-13	House	Introduced in House

HB7184 (Related) 2018-11-28 - Referred to the House Committee on the Judiciary.
SB3725 (Related) 2018-12-06 - Read twice and referred to the Committee on Finance.

Type	Source
Summary	https://www.congress.gov/bill/115th-congress/house-bill/6824/all-info
Text	https://www.congress.gov/115/bills/hr6824/BILLS-115hr6824ih.pdf