To provide for a ban on the retroactive taxation of internet commerce, and for other purposes.

No Retroactive Online Taxation Act of 2018 This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.