S. 2153 · 109th Congress
Streamlined Sales Tax Simplification Act
Key: what the circles and colors mean
Each circle is a bill. The ring fills as it moves through Congress:
Under the number: the Yea · Nay count of its final (or latest) recorded vote. On a member's page, the small badge is how that member voted: Y Yea / Aye, N Nay / No, P Present, – Not voting.
Gold and violet are only for Yea and Nay; they never mean a party. A member's party is the letter on their photo.
Never voted on. It didn't reach a floor vote before the 109th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
D
DorganSponsorNo cosponsors.
Streamlined Sales Tax Simplification Act - Grants the consent of Congress to 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.
What it does: CRS summary · Introduced in Senate · Dec 20, 2005
Streamlined Sales Tax Simplification Act - Grants the consent of Congress to 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. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such States and their local taxing jurisdictions.
Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers qualifying for a small business exception, to collect and remit sales and use taxes on remote sales owed to such member state under the terms of the Agreement.
Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims.
Sets forth minimum simplification requirements for the Agreement.
Expresses the sense of Congress that member state should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Streamlined Sales Tax Simplification Act
Latest action (Dec 20, 2005): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Dec 20, 2005
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.