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H.R. 3184 · 108th Congress

Streamlined Sales and Use Tax Act

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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

Streamlined Sales and Use Tax - Grants the consent of Congress to the November 12, 2002, Streamlined Sales and Use Tax Agreement.

What it does: CRS summary · Introduced in House · Sep 25, 2003

Streamlined Sales and Use Tax - Grants the consent of Congress to the November 12, 2002, Streamlined Sales and Use Tax Agreement.

Expresses the sense of Congress that such Agreement provides sufficient simplification and uniformity to warrant Federal authorization to States that are parties to the Agreement to require remote sellers to collect and remit the sales and use taxes of such States and of local taxing jurisdictions of such States. States that the purpose of this Act is to effectuate that limited authority, and not to grant additional authority unrelated to the accomplishment of that purpose.

States that once 10 States comprising at least 20 percent of the total population of all States imposing a sales tax have petitioned for membership under the Streamlined Sales and Use Tax Agreement, have been found to be in compliance with the Agreement pursuant to the terms of the Agreement, have become Member States under the Agreement, and the necessary operational aspects of the Agreement have been implemented, any Member State under the Agreement is authorized, notwithstanding any other provision of law, to require all sellers not qualifying for the small business exception provided by this Act to collect and remit sales and use taxes with respect to remote sales to purchasers located in such State.

Establishes minimum simplification requirements.

Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov

About this bill and sources

Official title: Streamlined Sales and Use Tax Act

Latest action (Oct 22, 2003): Referred to the Subcommittee on Commercial and Administrative Law.

Policy area: Taxation · Origin: House · Introduced: Sep 25, 2003

Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)

No recorded floor vote found.