H.R. 5267 · 110th Congress
Business Activity Tax Simplification Act of 2008
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Never voted on. It didn't reach a floor vote before the 110th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
30 cosponsors · 12 D, 18 R
12 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Business Activity Tax Simplification Act of 2008- Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state…
What it does: CRS summary · Introduced in House · Feb 7, 2008
Business Activity Tax Simplification Act of 2008- Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Business Activity Tax Simplification Act of 2008
Latest action (Feb 25, 2008): Referred to the Subcommittee on Commercial and Administrative Law.
Policy area: Taxation · Origin: House · Introduced: Feb 7, 2008
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.