S. 3180 · 115th Congress
Stop Taxing Our Potential 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.
D
TesterSponsor3 cosponsors · 3 D
3 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed.
What it does: CRS summary · Introduced in Senate · Jun 28, 2018
Stop Taxing Our Potential Act of 2018
This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed.
A person is physically present if the person's business activities in the state include:
- maintaining a commercial or legal domicile in the state;
- owning, holding, leasing, or maintaining certain property in the state;
- having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller;
- having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or
- maintaining an office in the state at which three or more employees are regularly employed.
The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence."
The bill also 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: Stop Taxing Our Potential Act of 2018
Latest action (Jun 28, 2018): Read twice and referred to the Committee on Finance.
Policy area: Taxation · Origin: Senate · Introduced: Jun 28, 2018
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.