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Stop Taxing Our Potential Act of 2019

USA116th CongressS-128| Senate 
| Updated: 1/15/2019
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (4)
Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Jeff Merkley (Democratic)Ron Wyden (Democratic)

Finance Committee

  • Introduced
  • In Committee
  • On Floor
  • Passed Chamber
  • Enacted
Stop Taxing Our Potential Act of 201 9 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
Jan 15, 2019
Introduced in Senate
Jan 15, 2019
Read twice and referred to the Committee on Finance.
Jan 28, 2020

Latest Companion Bill Action

HR 116-5515
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • January 15, 2019
    Introduced in Senate


  • January 15, 2019
    Read twice and referred to the Committee on Finance.


  • January 28, 2020

    Latest Companion Bill Action

    HR 116-5515
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Taxation

Related Bills

  • HR 116-5515: Stop Taxing Our Potential Act of 2019
Civil actions and liabilityJudicial review and appealsRetail and wholesale tradesSales and excise taxesState and local taxationTax administration and collection, taxpayers

Stop Taxing Our Potential Act of 2019

USA116th CongressS-128| Senate 
| Updated: 1/15/2019
Stop Taxing Our Potential Act of 201 9 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
Jan 15, 2019
Introduced in Senate
Jan 15, 2019
Read twice and referred to the Committee on Finance.
Jan 28, 2020

Latest Companion Bill Action

HR 116-5515
Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
  • January 15, 2019
    Introduced in Senate


  • January 15, 2019
    Read twice and referred to the Committee on Finance.


  • January 28, 2020

    Latest Companion Bill Action

    HR 116-5515
    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.
Jon Tester

Jon Tester

Democratic Senator

Montana

Cosponsors (4)
Jeanne Shaheen (Democratic)Margaret Wood Hassan (Democratic)Jeff Merkley (Democratic)Ron Wyden (Democratic)

Finance Committee

Taxation

Related Bills

  • HR 116-5515: Stop Taxing Our Potential Act of 2019
  • 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