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Titles Actions Overview All Actions Cosponsors Committees Related Bills Subjects Latest Summary All Summaries

Titles (2)

Short Titles

Short Titles - Senate

Short Titles as Introduced

Marketplace Fairness Act of 2017

Official Titles

Official Titles - Senate

Official Titles as Introduced

A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes.


Actions Overview (1)

Date
04/27/2017Introduced in Senate

All Actions (2)

Date
05/18/2017Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 115-57.
Action By: Committee on Banking, Housing, and Urban Affairs
04/27/2017Read twice and referred to the Committee on Finance.
Action By: Senate

Committees (2)

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 Finance04/27/2017 Referred to
Senate Banking, Housing, and Urban Affairs05/18/2017 Hearings by

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Subjects (7)


Latest Summary (1)

There is one summary for S.976. View summaries

Shown Here:
Introduced in Senate (04/27/2017)

Marketplace Fairness Act of 2017

This bill authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the agreement, but only if such agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing.

The bill defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this bill.

The bill also prohibits states from beginning to exercise the authority granted by this bill for a specified period after enactment.