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Protecting Businesses from Burdensome Compliance Cost Act of 2019

USA116th CongressHR-379| House 
| Updated: 1/9/2019
Bob Gibbs

Bob Gibbs

Republican Representative

Ohio

Cosponsors (1)
Greg Gianforte (Republican)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Protecting Businesses from Burdensome Compliance Cost Act of 2019 This bill limits the authority of a state to require a remote seller to collect (1) a tax or fee owed by a purchaser located in the state incident to a purchase of a good or service from the seller, and (2) information incident to the purchase. A remote seller is a seller with no physical presence in the state in which the purchaser is located at the time of the purchase. A state may not impose the requirements for collecting taxes or fees and related information on a remote seller unless the purchase occurs after this bill takes effect and the tax or fee is imposed under a statute in effect in the state where the purchaser is located at the time of the purchase. A subdivision of a state may not impose the requirements on a remote seller. The tax or fee must apply to purchases throughout the state of the good or service. The rate must be uniform and may not exceed the combined rate of the state and local taxes and fees payable by purchasers in the state of the good or service from sellers physically present in the state. The state statute may not require the seller to (1) remit the taxes or fees to more than one location, or (2) provide information about the purchaser other than the zip code of the purchase and the aggregate amount of fees or taxes collected in a particular zip code.
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Timeline
Jan 9, 2019
Introduced in House
Jan 9, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Jan 9, 2019
Referred to the House Committee on the Judiciary.
  • January 9, 2019
    Introduced in House


  • January 9, 2019
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.


  • January 9, 2019
    Referred to the House Committee on the Judiciary.

Taxation

Retail and wholesale tradesSales and excise taxesState and local taxationTax administration and collection, taxpayers

Protecting Businesses from Burdensome Compliance Cost Act of 2019

USA116th CongressHR-379| House 
| Updated: 1/9/2019
Protecting Businesses from Burdensome Compliance Cost Act of 2019 This bill limits the authority of a state to require a remote seller to collect (1) a tax or fee owed by a purchaser located in the state incident to a purchase of a good or service from the seller, and (2) information incident to the purchase. A remote seller is a seller with no physical presence in the state in which the purchaser is located at the time of the purchase. A state may not impose the requirements for collecting taxes or fees and related information on a remote seller unless the purchase occurs after this bill takes effect and the tax or fee is imposed under a statute in effect in the state where the purchaser is located at the time of the purchase. A subdivision of a state may not impose the requirements on a remote seller. The tax or fee must apply to purchases throughout the state of the good or service. The rate must be uniform and may not exceed the combined rate of the state and local taxes and fees payable by purchasers in the state of the good or service from sellers physically present in the state. The state statute may not require the seller to (1) remit the taxes or fees to more than one location, or (2) provide information about the purchaser other than the zip code of the purchase and the aggregate amount of fees or taxes collected in a particular zip code.
View Full Text

Suggested Questions

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

Timeline
Jan 9, 2019
Introduced in House
Jan 9, 2019
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Jan 9, 2019
Referred to the House Committee on the Judiciary.
  • January 9, 2019
    Introduced in House


  • January 9, 2019
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.


  • January 9, 2019
    Referred to the House Committee on the Judiciary.
Bob Gibbs

Bob Gibbs

Republican Representative

Ohio

Cosponsors (1)
Greg Gianforte (Republican)

Administrative State, Regulatory Reform, and Antitrust Subcommittee, Judiciary Committee

Taxation

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Retail and wholesale tradesSales and excise taxesState and local taxationTax administration and collection, taxpayers