S. 698 · 114th Congress
Marketplace Fairness Act of 2015
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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.
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EnziSponsor23 cosponsors · 15 D, 7 R, 1 I
R
Alexander
RB
R
Blunt
BC
R
Corker
RD
D
Durbin
HH
D
Heitkamp
AK
I
King
JR
D
Reed
SW
D
Whitehouse
SC
R
Collins
LG
R
Graham
AK
D
Klobuchar
TB
D
Baldwin
JB
R
Boozman
BC
D
Cardin
JD
D
Donnelly
DF
D
Feinstein
AF
D
Franken
TK
D
Kaine
JM
D
Manchin
MW
D
Warner
EW
D
Warren
MR
R
Rounds
EM
D
Markey8 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Authorizes each member state under 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) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S.
What it does: CRS summary · Introduced in Senate · Mar 10, 2015
Marketplace Fairness Act of 2015
Authorizes each member state under 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) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act. Prohibits states from beginning the exercise of the authority granted by this Act for a specified period after enactment.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Marketplace Fairness Act of 2015
Latest action (Mar 10, 2015): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Mar 10, 2015
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.