Summary: S.3180 — 115th Congress (2017-2018)All Information (Except Text)

There is one summary for S.3180. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (06/28/2018)

Stop Taxing Our Potential Act of 2018

This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed.

A person is physically present if the person's business activities in the state include:

  • maintaining a commercial or legal domicile in the state;
  • owning, holding, leasing, or maintaining certain property in the state;
  • having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller;
  • having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or
  • maintaining an office in the state at which three or more employees are regularly employed.

The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence."

The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.