S.3180 - Stop Taxing Our Potential Act of 2018115th Congress (2017-2018)
|Sponsor:||Sen. Tester, Jon [D-MT] (Introduced 06/28/2018)|
|Committees:||Senate - Finance|
|Latest Action:||Senate - 06/28/2018 Read twice and referred to the Committee on Finance. (All Actions)|
This bill has the status Introduced
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Summary: S.3180 — 115th Congress (2017-2018)All Information (Except Text)
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.