Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee
Introduced
In Committee
On Floor
Passed Chamber
Enacted
No Regulation Without Representation Act of 201 7 This bill prohibits a state from taxing or regulating a person's activity in interstate commerce unless the person is physically present in the state during the period in which the tax or regulation 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 regularly employing three or more employees in the state. 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.
Sales and excise taxesState and local taxationTax administration and collection, taxpayers
To regulate certain State impositions on interstate commerce.
USA115th CongressHR-2887| House
| Updated: 7/19/2017
No Regulation Without Representation Act of 201 7 This bill prohibits a state from taxing or regulating a person's activity in interstate commerce unless the person is physically present in the state during the period in which the tax or regulation 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 regularly employing three or more employees in the state. 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.