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Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Online Sales Simplicity and Small Business Relief Act of 2018

Official Titles

Official Titles - Senate

Official Titles as Introduced

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


Actions Overview (1)

Date
12/06/2018Introduced in Senate

All Actions (1)

Date
12/06/2018Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (3)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Wyden, Ron [D-OR]* 12/06/2018
Sen. Hassan, Margaret Wood [D-NH]* 12/06/2018
Sen. Merkley, Jeff [D-OR]* 12/06/2018

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
Senate Finance12/06/2018 Referred to

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Subjects (5)


Latest Summary (1)

There is one summary for S.3725. View summaries

Shown Here:
Introduced in Senate (12/06/2018)

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, 2020.

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.