FERDINAND HOGROIAN

H.R. 2315 / S. 386: Mobile Workforce State Income Tax Simplification Act of 2015 , legislation that would regulate state and local personal income taxes imposed on nonresident workers. S. 698: Marketplace Fairness Act, H.R. 2775: Remote Transactions Parity Act, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2584: Business Activity Tax Simplification Act, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 2315 / S. 386: Mobile Workforce State Income Tax Simplification Act of 2015 , legislation that would regulate state and local personal income taxes imposed on nonresident workers. S. 698: Marketplace Fairness Act, H.R. 2775: Remote Transactions Parity Act, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2584: Business Activity Tax Simplification Act, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 2315 / S. 386: Mobile Workforce State Income Tax Simplification Act of 2015 , legislation that would regulate state and local personal income taxes imposed on nonresident workers. S. 698: Marketplace Fairness Act, H.R. 2775: Remote Transactions Parity Act, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2584: Business Activity Tax Simplification Act, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864 / S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents; S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers; H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1864/S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. S. 743, H.R. 684, S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) S. 743 legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) Not yet introduced, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 684 and S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) Not yet introduced, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) S. 743 legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 684 and S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) Not yet introduced, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 684 and S. 336, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) Not yet introduced, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) Not yet introduced, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, S. 1645, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) S. 743 legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

H.R. 1129, legislation that would regulate state and local personal income taxes imposed on nonresidents. H.R. 684, S. 743, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. H.R. 2992, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, legislation that describes a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864 / S. 3485, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.

1) H.R. 1864, legislation that would regulate state and local personal income taxes imposed on nonresidents. 2) H.R. 2701, S. 1452, H.R. 3179 and S. 1832, legislation that would describe a simplified state and local sales and use tax system and authorize state governments implementing such a simplified system to impose a sales tax collection obligation on non-nexus sellers. 3) H.R. 1439, legislation that would clarify the extent of state tax jurisdiction with regard to business activity taxes.