H.R.5515 - Stop Taxing Our Potential Act of 2019116th Congress (2019-2020) |
|Sponsor:||Rep. Kuster, Ann M. [D-NH-2] (Introduced 12/19/2019)|
|Committees:||House - Judiciary|
|Latest Action:||House - 12/19/2019 Referred to the House Committee on the Judiciary. (All Actions)|
This bill has the status Introduced
Here are the steps for Status of Legislation:
- Passed House
- Passed Senate
- To President
- Became Law
Summary: H.R.5515 — 116th Congress (2019-2020)All Information (Except Text)
Introduced in House (12/19/2019)
Stop Taxing Our Potential Act of 2019
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.