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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 Title(s) as Introduced

Online Sales Simplicity and Small Business Relief Act of 2019

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 Actions Overview
07/31/2019Introduced in Senate

All Actions (1)

Date All Actions
07/31/2019Read twice and referred to the Committee on Finance.
Action By: Senate

Cosponsors (3)

* = Original cosponsor
CosponsorDate Cosponsored
Sen. Wyden, Ron [D-OR]* 07/31/2019
Sen. Hassan, Margaret Wood [D-NH]* 07/31/2019
Sen. Merkley, Jeff [D-OR]* 07/31/2019

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 Related Documents
Senate Finance07/31/2019 Referred to

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Subjects (5)


Latest Summary (1)

There is one summary for S.2350. View summaries

Shown Here:
Introduced in Senate (07/31/2019)

Online Sales Simplicity and Small Business Relief Act of 2019

This bill prohibits states from imposing a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale in the state.

A state may impose a sales tax collection duty on a remote seller only for a sale that occurs after January 1, 2021. 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.