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H.R. 2193 · 115th Congress

Remote Transactions Parity Act of 2017

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Never voted on. It didn't reach a floor vote before the 115th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.

KNR NoemSponsor
50 cosponsors · 26 D, 24 R

This bill 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 remote sellers not qualifying for a small remote seller exception to collect and remit sales and use taxes with respect to remote sales…

What it does: CRS summary · Introduced in House · Apr 27, 2017

Remote Transactions Parity Act of 2017

This bill 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 remote sellers not qualifying for a small remote seller exception 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.

States that have not adopted the agreement must adopt and implement minimum simplification requirements for the administration of sales and use taxes in order to require the collection of such taxes.

Under the remote seller exception, a state may only require the collection of sales and use taxes by a remote seller if the seller: (1) has gross annual receipts exceeding specified amounts, which are phased in from $10 million for the first year following the effective date, to $5 million for the second year, and $1 million for the third year; or (2) utilizes an electronic marketplace for the purpose of making products or services available for sale to the public.

The bill defines "remote sale" as a sale that originates in one state and is sourced to another state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes without the authority provided by this bill.

The bill also prohibits states from beginning to exercise the authority granted by this bill 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: Remote Transactions Parity Act of 2017

Latest action (May 5, 2017): Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

Policy area: Taxation · Origin: House · Introduced: Apr 27, 2017

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

No recorded floor vote found.