H.R. 5893 · 114th Congress
No Regulation Without Representation Act of 2016
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Never voted on. It didn't reach a floor vote before the 114th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
SensenbrennerSponsorNo cosponsors.
This bill prohibits a state from imposing sales and use tax obligations or assessments on a person who is not a purchaser or seller with a physical presence in the state during the calendar quarter for which the obligation or assessment is imposed.
What it does: CRS summary · Introduced in House · Jul 14, 2016
No Regulation Without Representation Act of 2016
This bill prohibits a state from imposing sales and use tax obligations or assessments on a person who is not a purchaser or seller with a physical presence in the state during the calendar quarter for which the obligation or assessment is imposed.
The person must be physically present for a state to: (1) impose obligations for collecting a sales, use, or similar tax or for collecting related information; (2) assess such a tax on a person; or (3) treat a person as doing business in the state for the purposes of such a tax.
A person is physically present if the person's business activities in the state include:
- owning or leasing certain property in the state;
- having one or more employees, agents, or independent contractors in the state specifically soliciting product or service orders from customers in the state or who provide on-site design, installation, or repair services on behalf of the remote seller; or
- maintaining an office in the state with at least three employees.
Physical presence does not include: (1) certain referral agreements, (2) presence for less than 15 days in a year, (3) delivery and product placement services offered by an interstate or in-state common carrier, or (4) Internet advertising services provided by in-state residents which are not exclusively directed towards or exclusively soliciting in-state customers.
The bill specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: No Regulation Without Representation Act of 2016
Latest action (Aug 10, 2016): Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Policy area: Taxation · Origin: House · Introduced: Jul 14, 2016
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.