Summary: H.R.7184 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for H.R.7184. Bill summaries are authored by CRS.

Shown Here:
Introduced in House (11/28/2018)

No Retroactive Online Taxation Act of 2018

This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.