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Online Sales Simplicity and Small Business Relief Act of 2018
Legislative Progress
Momentum (last 30 days)
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0 actions · 0 new cosponsors · 0 votes
Speed vs cohort
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0d open
vs 3,805 other S bills in the 115th — cohort avg 41d
Online Sales Simplicity and Small Business Relief Act of 2018 This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. With respect to remote sellers, a state: (1) may not impose a sales tax collection duty for any sale that occurred before June 21, 2018, and (2) may only impose a sales tax collection duty for a sale that occurs after January 1, 2020. In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made: (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.
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Filing registrants (3)
2018 · fourth_quarter · Taxation/Internal Revenue Code
Issues related to Internet Sales Tax. S.976, Marketplace Fairness Act of 2017. H.R.2887, No Regulation Without Representation Act of 2017. H.R.2193, Remote Transactions Parity Act of 2017. S.3725/H.R.6824, Online Sales Simplicity and Small Business Relief Act. S.3180, Stop Taxing our Potential (STOP) Act.
Client expense: Not reported · Firm income: $60,000
Read twice and referred to the Committee on Finance.
Introduced in Senate
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Sources: Congress.gov
Government targets: HOUSE OF REPRESENTATIVES, SENATE
2018 · fourth_quarter · Taxation/Internal Revenue Code
Efairness legislation (support HR2193, oppose HR2887, support S976), tax reform, oppose imposition of Value Added Tax, National Retail Sales Tax; Technical corrections to Tax Cuts and HR 7184, Jobs Act - QIP (support HR 88, The Retirement Saving and other Tax Relief Act of 2018) (Oppose S.3725).
Client expense: $2,540,000 · Firm income: Not reported
Government targets: Bureau of Citizenship & Immigration Services (BCIS), Commerce, Dept of (DOC), Consumer Financial Protection Bureau (CFPB), Consumer Product Safety Commission (CPSC), Environmental Protection Agency (EPA), Equal Employment Opportunity Commission (EEOC), Federal Maritime Commission, Federal Reserve System, Federal Trade Commission (FTC), HOUSE OF REPRESENTATIVES, Health & Human Services, Dept of (HHS), Internal Revenue Service (IRS), Labor, Dept of (DOL), Natl Economic Council (NEC), Natl Labor Relations Board (NLRB), Natl Telecommunications & Information Administration (NTIA), Office of Management & Budget (OMB), Patent & Trademark Office (PTO), SENATE, Securities & Exchange Commission (SEC), Small Business Administration (SBA), Transportation, Dept of (DOT), Treasury, Dept of, U.S. Customs & Border Protection, White House Office
2018 · fourth_quarter · Taxation/Internal Revenue Code
Treatment of sales tax collection for online purchases, including S.976, The Marketplace Fairness Act of 2017, S.3725, The Online Sales Simplicity and Small Business Relief Act, H. R. 2193, The Remote Transactions Parity Act of 2017, H. R. 6824, The Online Sales Simplicity and Small Business Relief Act of 2018, and H. R. 7184, The No Retroactive Online Taxation Act of 2018.
Client expense: Not reported · Firm income: $30,000
Government targets: HOUSE OF REPRESENTATIVES, SENATE