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A bill to regulate certain State impositions on interstate commerce.

USA115th CongressS-3180| Senate 
| Updated: 6/28/2018
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (3)
Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Jeff Merkley (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Stop Taxing Our Potential Act of 2018 This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation 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 maintaining an office in the state at which three or more employees are regularly employed. 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.
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Timeline
Jul 19, 2017

Latest Companion Bill Action

HR 115-2887
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Jun 28, 2018
Introduced in Senate
Jun 28, 2018
Read twice and referred to the Committee on Finance.
  • July 19, 2017

    Latest Companion Bill Action

    HR 115-2887
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • June 28, 2018
    Introduced in Senate


  • June 28, 2018
    Read twice and referred to the Committee on Finance.

Taxation

Related Bills

  • HR 115-2887: To regulate certain State impositions on interstate commerce.
Civil actions and liabilityJudicial review and appealsRetail and wholesale tradesSales and excise taxesState and local taxationTax administration and collection, taxpayers

A bill to regulate certain State impositions on interstate commerce.

USA115th CongressS-3180| Senate 
| Updated: 6/28/2018
Stop Taxing Our Potential Act of 2018 This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation 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 maintaining an office in the state at which three or more employees are regularly employed. 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.
View Full Text

Suggested Questions

Get AI-generated questions to help you understand this bill better

Timeline
Jul 19, 2017

Latest Companion Bill Action

HR 115-2887
Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
Jun 28, 2018
Introduced in Senate
Jun 28, 2018
Read twice and referred to the Committee on Finance.
  • July 19, 2017

    Latest Companion Bill Action

    HR 115-2887
    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.


  • June 28, 2018
    Introduced in Senate


  • June 28, 2018
    Read twice and referred to the Committee on Finance.
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (3)
Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Jeff Merkley (Democratic)

Finance Committee

Taxation

Related Bills

  • HR 115-2887: To regulate certain State impositions on interstate commerce.
  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Civil actions and liabilityJudicial review and appealsRetail and wholesale tradesSales and excise taxesState and local taxationTax administration and collection, taxpayers