S.2300 - State Excise, Sales and Transaction Tax Enforcement Act of 1998105th Congress (1997-1998)
|Sponsor:||Sen. Gorton, Slade [R-WA] (Introduced 07/14/1998)|
|Committees:||Senate - Indian Affairs|
|Committee Reports:||S. Rept. 105-406|
|Latest Action:||Senate - 07/14/1998 Read twice and referred to the Committee on Indian Affairs. (All Actions)|
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Summary: S.2300 — 105th Congress (1997-1998)All Information (Except Text)
Introduced in Senate (07/14/1998)
State, Excise, Sales, and Transaction Tax Enforcement Act of 1998 - Amends the Federal judicial code to require the owners and operators of tribal retail enterprises to collect and remit qualified State taxes. Allows a State to bring an action in a district court: (1) for a declaratory judgment concerning the applicability or lawfulness of such a tax; or (2) against a tribal retail enterprise or the Indian tribe or a tribal member that owns or operates the enterprise to enforce the collection or remittance of such a tax.
Defines a "qualified State tax" as any lawfully imposed, nondiscriminatory excise, sales, or transaction tax imposed by a State on a purchase of a good or service from a tribal retail enterprise by a person who is not a member of that Indian tribe, excluding any State tax: (1) imposed on a purchase from an enterprise that is exempted under State law from collecting and remitting because the associated Indian tribe imposes and collects an equivalent tax; (2) imposed on a sale if the State has waived the applicability of that tax to a purchase from the enterprise by a person who is not a member of the associated tribe; (3) that is the subject of an agreement between an enterprise and a State that exempts that enterprise from collecting and remitting that tax; or (4) the incidence of which falls on an Indian tribe or a member of an Indian tribe.