H.R. 7184 · 115th Congress
No Retroactive Online Taxation Act of 2018
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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.
R
SensenbrennerSponsorNo cosponsors.
This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.
What it does: CRS summary · Introduced in House · Nov 28, 2018
No Retroactive Online Taxation Act of 2018
This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: No Retroactive Online Taxation Act of 2018
Latest action (Nov 28, 2018): Referred to the House Committee on the Judiciary.
Policy area: Taxation · Origin: House · Introduced: Nov 28, 2018
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.