,i  #aacth ,,congress  #b;d ,session    
,h4 ,r4 #ebeb  ,,in ,,the ,,house ,,of  
,,representatives  ,july #bi1 #bjad ,mr4
 ,sensenbrenner 7for himself1 ,mr4      
,bachus1 ,mr4 ,terry1 ,mr4 ,cohen1 and  
,mr4 ,johnson of ,georgia7 introduced   
the following bill2 which was referred  
to the ,committee on the ,judiciary  ,a 
,,bill  ,to ensure that methods of      
collecting taxes and fees by private    
citizens on behalf of ,states are fair  
and effective and do not discriminate   
against interstate commerce4  #a4 ,short
 title ,this ,act may be cited as the   
,tax and ,fee ,collection ,fairness ,act
 of #bjad4  #b4 ,findings ,congress     
finds the following3  7#a7 ,states may  
designate in-,state or out-of-,state    
persons or other entities as collection 
agents for the ,state with a duty to    
collect certain taxes and fees from     
residents of the ,state4  7#b7 ,states  
have the sovereign right to tax their   
citizens1 subject to the ,constitution  
and the law4 ,states do not have the    

right to tax interstate commerce or to  
impose taxes or other duties on citizens
 of other ,states without limitation4   
7#c7 ,collection agents for a ,state may
 feasibly collect fees and taxes from   
customers in connection with financial  
transactions to which the agent and     
customer are parties4 ,in such cases1   
the agent has transactional nexus with  
the customer4  7#d7 ,congress can help  
ensure against unreasonable burdens on  
interstate commerce by making           
transactional nexus a condition of      
imposing a duty on a person to serve as 
a collection agent for the ,state and   
making such person strictly liable for  
any failure to collect4  #c4            
,transactional nexus requirement ,no    
,state may require any person to collect
 from1 or remit on behalf of1 any other 
person any ,state or local fee1 tax1 or 
surcharge imposed on a purchaser or user
 with respect to the purchase or use of 
any product or service within a ,state1 
unless there is transactional nexus     

between the person from whom the ,state 
seeks to require such collection or     
remittance and the purchaser or user of 
such product or service4 ,transactional 
nexus means that there is a direct      
monetary transaction between the person 
required to collect or remit the fee1   
tax1 or surcharge and the purchaser or  
user upon whom the fee1 tax1 or         
surcharge is imposed4 ,the term ,state  
means each of the several ,states1 the  
,district of ,columbia1 the             
,commonwealth of ,puerto ,rico1 ,guam1  
,american ,samoa1 the ,united ,states   
,virgin ,islands1 the ,commonwealth of  
the ,northern ,mariana ,islands1 and any
 other territory or possession of the   
,united ,states4  #d4 ,enforcement      
,notwithstanding any provision of       
section #acda of title #bh1 ,united     
,states ,code1 or the constitution or   
laws of any ,state1 the district courts 
of the ,united ,states shall have       
jurisdiction1 without regard to amount  
in controversy or citizenship of the    

parties1 to grant such mandatory or     
prohibitive injunctive relief1 interim  
equitable relief1 and declaratory       
judgments as may be necessary to        
prevent1 restrain1 or terminate any acts
 in violation of this ,act4