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

Titles (3)

Short Titles

Short Titles - Senate

Short Titles as Passed Senate

Marketplace Fairness Act of 2013

Short Titles as Introduced

Marketplace Fairness Act of 2013

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes.


Actions Overview (2)

Date
05/06/2013Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 69 - 27. Record Vote Number: 113.(text: CR S3083-3084)
04/16/2013Introduced in Senate

All Actions (28)

Date Chamber
06/14/2013HouseReferred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Action By: Committee on the Judiciary
05/20/2013HouseReferred to the House Committee on the Judiciary.
05/07/2013-4:35pmHouseHeld at the desk.
05/07/2013-12:39pmHouseReceived in the House.
05/07/2013SenateMessage on Senate action sent to the House.
05/06/2013SenatePassed Senate with an amendment by Yea-Nay Vote. 69 - 27. Record Vote Number: 113. (text: CR S3083-3084)
05/06/2013SenateS.Amdt.741 Amendment SA 741 agreed to in Senate by Yea-Nay Vote. 70 - 24. Record Vote Number: 112.
05/06/2013SenateS.Amdt.745 Proposed amendment SA 745 withdrawn in Senate. (consideration: CR S3081)
05/06/2013SenateS.Amdt.741 Considered by Senate. (consideration: CR S3081, S3081-3082)
05/06/2013SenateS.Amdt.745 Considered by Senate. (consideration: CR S3081)
05/06/2013SenateConsidered by Senate. (consideration: CR S3081-3084)
04/25/2013SenateCloture on measure invoked in Senate by Yea-Nay Vote. 63 - 30. Record Vote Number: 111. (consideration: CR S3013; text: CR S3013)
04/25/2013SenateS.Amdt.741 Considered by Senate. (consideration: CR S2985)
04/25/2013SenateConsidered by Senate. (consideration: CR S2985-2991, S2992, S2994-3002, S3003-3009, S3013-3014)
04/25/2013SenateS.Amdt.745 Considered by Senate. (consideration: CR S2985)
04/24/2013SenateS.Amdt.745 Amendment SA 745 proposed by Senator Durbin to Amendment SA 741. (consideration: CR S2928; text: CR S2928) To change the enactment date.
04/24/2013SenateCloture motion on measure presented in Senate. (consideration: CR S2927; text: CR S2927)
04/24/2013SenateS.Amdt.741 Amendment SA 741 proposed by Senator Reid for Senator Enzi. (consideration: CR S2926-2927; text: CR S2926-2927) Of a perfecting nature.
04/24/2013SenateMeasure laid before Senate by motion. (consideration: CR S2926-2927, S2928-2930, S2937-2940, S2941-2942, S2943-2948, S2949-2953)
04/24/2013SenateMotion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 74 - 23. Record Vote Number: 110.
04/24/2013SenateMotion to proceed to measure considered in Senate. (consideration: CR S2925-2926; text: CR S2925)
04/23/2013SenateMotion to proceed to measure considered in Senate. (consideration: CR S2866-2867, S2871-2873, S2875-2878, S2879-2887; text: CR S2866)
04/22/2013SenateCloture on the motion to proceed to measure invoked in Senate by Yea-Nay Vote. 74 - 20. Record Vote Number: 107. (consideration: CR S2833-2834; text: CR S2833)
04/22/2013SenateMotion to proceed to measure considered in Senate. (consideration: CR S2833-2834, S2836-2838; text: CR S2833)
04/18/2013SenateCloture motion on the motion to proceed to measure presented in Senate. (consideration: CR S2785; text: CR S2785)
04/18/2013SenateMotion to proceed to consideration of measure made in Senate. (consideration: CR S2785-2792)
04/17/2013SenateRead the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 41.
04/16/2013SenateIntroduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.

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 Judiciary05/20/2013 Referred to
House Judiciary Subcommittee on Regulatory Reform, Commercial And Antitrust Law06/14/2013 Referred to

A related bill may be a companion measure, an identical bill, a procedurally-related measure, or one with text similarities. Bill relationships are identified by the House, the Senate, or CRS, and refer only to same-congress measures.


Subjects (7)


Latest Summary (2)

There are 2 summaries for S.743. View summaries

Shown Here:
Passed Senate amended (05/06/2013)

Marketplace Fairness Act of 2013 - (Sec. 2) Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multi-state agreement for the administration and collection of sales and use taxes, adopted on November 12, 2002) to require all sellers not qualifying for the small-seller exception (applicable to remote sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million in the preceding calendar year) to collect and remit sales and use taxes for remote sales under the provisions of the Agreement, but only if such Agreement complies with the minimum simplification requirements relating to the administration of such taxes, audits, and streamlined filing set forth by this Act. Authorizes any such state to exercise its authority under this Act beginning 180 days after publication of its intent to exercise such authority, but not earlier than the first day of the calendar quarter that is at least 180 days after the enactment of this Act.

Allows a state that does not participate in the Streamlined Sales and Use Tax Agreement (non-member state) to collect and remit sales taxes if such state adopts and implements the minimum simplification requirements of this Act. Provides that such taxing authority shall commence no sooner than six months after such state:

  • enacts legislation to specify the tax or taxes to which the simplification requirements apply;
  • specifies the products and services otherwise subject to such taxes that would be exempt;
  • implements minimum simplification requirements, including providing a single entity within the state responsible for all state and local sales and use tax administration, a single audit and tax return for all state and local jurisdictions, and a uniform sales and use tax base for all state and local taxing jurisdictions;
  • adopts a uniform rule for sourcing all remote sales;
  • provides information indicating the taxability of products and services and exemptions from tax;
  • provides free software for remote sellers that calculates sales and use taxes, files tax returns, and updates tax rate changes;
  • exempts remote sellers and certified software providers from liability for incorrect collection, remittance, or noncollection of sales and use taxes; and
  • provides remote sellers and certified software providers with 90 days' notice of tax rate changes.

(Sec. 3) Declares that nothing in this Act shall be construed to:

  • subject a seller or any other person to franchise, income, occupation, or any other type of taxes, other than sales taxes, affect the application of such taxes, or enlarge or reduce state authority to impose such taxes;
  • create any nexus or alter the standards for determining nexus between a person and a state or locality;
  • deny the ability of a remote seller to deploy and utilize a certified software provider of the seller's choice;
  • permit or prohibit a state from licensing or regulating any person, requiring any person to qualify to transact intrastate business, subjecting any person to state or local taxes not related to the sale of products or services, or exercising authority over matters of interstate commerce;
  • encourage a state to impose sales and use taxes on any products or services not subject to taxation prior to the enactment of this Act; and
  • alter or preempt the Mobile Telecommunications Sourcing Act.

(Sec. 4) Sets forth definitions used in this Act, including defining "remote sale" to mean the sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act. Sets forth rules for determining the source of a remote sale (i.e., the location where the product or service sold is received by the purchaser).

(Sec. 6) Declares that nothing in this Act shall be construed to preempt or limit any power exercised or to be exercised by a state or local jurisdiction or under federal law.