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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

Online Sales Simplicity and Small Business Relief Act of 2018

Official Titles

Official Titles - House of Representatives

Official Title as Introduced

To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes.


Actions Overview (1)

Date Actions Overview
09/13/2018Introduced in House

All Actions (2)

Date All Actions
09/13/2018Referred to the House Committee on the Judiciary.
Action By: House of Representatives
09/13/2018Introduced in House
Action By: House of Representatives

Cosponsors (7)

* = Original cosponsor
CosponsorDate Cosponsored
Rep. Eshoo, Anna G. [D-CA-18]* 09/13/2018
Rep. Duncan, Jeff [R-SC-3]* 09/13/2018
Rep. Lofgren, Zoe [D-CA-19]* 09/13/2018
Rep. Banks, Jim [R-IN-3] 09/27/2018
Rep. Kuster, Ann M. [D-NH-2] 10/02/2018
Rep. Coffman, Mike [R-CO-6] 11/02/2018
Rep. Norman, Ralph [R-SC-5] 12/11/2018

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 Judiciary09/13/2018 Referred to

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Subjects (5)


Latest Summary (1)

There is one summary for H.R.6824. View summaries

Shown Here:
Introduced in House (09/13/2018)

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.