TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Tuesday, July 24, 2012

House Holds Hearing Today on Internet Sales Tax Collection Legislation

House LogoThe House Judiciary Committee holds a hearing today on H.R. 3179, the Marketplace Equity Act of 2011:

The bill would authorize states to "require all sellers making remote sales to collect and remit sales and use taxes with respect to such sales into the state, without regard to the location of the seller, if such states implement a simplified system for administration of sales and use tax collection for remote sellers," according a to a summary by the Library of Congress.  The collection system would be required to include: "(1) an exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales not exceeding $1 million in the United States or not exceeding $100,000 in the state, (2) a single sales and use tax return for use by remote sellers and a single revenue authority within the state with which remote sellers are required to file a tax return, and (3) a uniform tax base throughout the state."

The bill would define "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus so as to allow such state to require such seller to collect and remit taxes.

  • Steve DelBianco (NetChoice)
  • Wayne Harper (Utah House Member, on behalf of Streamlined Sales Tax Governing Board)
  • Bill Haslam (Tennessee Governor, on behalf of National Governors Association)
  • Joseph Henchman (Tax Foundation)
  • Hanns Kuttner (Hudson Institute)

Press and blogosphere coverage:

Congressional News, Tax | Permalink

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