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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - House of Representatives

Short Titles as Introduced

Main Street Fairness Act

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To promote simplification and fairness in the administration and collection of sales and use taxes.


Actions Overview (1)

Date
07/29/2011Introduced in House

All Actions (3)

Date
08/25/2011Referred to the Subcommittee on Courts, Commercial and Administrative Law.
Action By: Committee on the Judiciary
07/29/2011Referred to the House Committee on the Judiciary.
Action By: House of Representatives
07/29/2011Introduced in House
Action By: House of Representatives

Committees (1)

Committees, subcommittees and links to reports associated with this bill are listed here, as well as the nature and date of committee activity and Congressional report number.

Committee / Subcommittee Date Activity Reports
House Judiciary07/29/2011 Referred to
House Judiciary Subcommittee on Courts, Commercial and Administrative Law08/25/2011 Referred to

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Latest Summary (1)

There is one summary for H.R.2701. View summaries

Shown Here:
Introduced in House (07/29/2011)

Main Street Fairness Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement on sales and use tax collection and administration adopted on November 12, 2002.

Authorizes each state that is a party to the Agreement (member state), after 10 states (comprising at least 20% of the total population of all states imposing a sales tax) have petitioned for and have become member states, to require all remote sellers not qualifying for the small seller exception to collect and remit sales and use taxes on remote sales owed to each such member state under the terms of the Agreement. Terminates such authority if the requirements of this Act cease to be satisfied or an amendment adopted to the Agreement after the enactment of this Act is inconsistent with the provisions of this Act.

Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the United States Court of Federal Claims and grants such Court exclusive jurisdiction over actions for judicial review.

Sets forth minimum requirements for simplifying the administration of multistate sales and use taxation under the Agreement.

Provides for judicial review of any civil action challenging the constitutionality of this Act by a panel of three judges of a U.S. District Court.

Expresses the sense of Congress that each member state under the Agreement should work with other member states to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.