,i  #aac? ,,congress  #b;d ,session  ,h4
 ,r4 #ebeb  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,july #bi1 #bjad ,mr4 
,s5s5br5n] 7= himself1 ,mr4 ,ba*us1 ,mr4
 ,t]ry1 ,mr4 ,coh51 & ,mr4 ,johnson (   
,georgia7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ! ,judici>y  
,a ,,bill  ,to ensure t me?ods (        
collect+ taxes & fees by private citiz5s
 on behalf ( ,/ates are fair & effective
 & d n discrim9ate aga9/ int]/ate       
comm]ce4  #a4 ,%ort title ,?is ,act may 
be cit$ z ! ,tax & ,fee ,collection     
,fairness ,act ( #bjad4  #b4 ,f9d+s     
,congress f9ds ! foll[+3  7#a7 ,/ates   
may designate 9-,/ate or out-(-,/ate    
p]sons or o!r entities z collection     
ag5ts = ! ,/ate ) a duty to collect     
c]ta9 taxes & fees f resid5ts ( ! ,/ate4
  7#b7 ,/ates h ! sov]eign "r to tax _! 
citiz5s1 subject to ! ,con/itution & !  
law4 ,/ates d n h ! "r to tax int]/ate  
comm]ce or to impose taxes or o!r duties
 on citiz5s ( o!r ,/ates )\t limitation4
  7#c7 ,collection ag5ts = a ,/ate may  

feasibly collect fees & taxes f cu/om]s 
9 connection ) f9ancial transactions to 
:i* ! ag5t & cu/om] are p>ties4 ,9 su*  
cases1 ! ag5t has transactional nexus ) 
! cu/om]4  7#d7 ,congress c help ensure 
aga9/ unreasonable burd5s on int]/ate   
comm]ce by mak+ transactional nexus a   
condition ( impos+ a duty on a p]son to 
s]ve z a collection ag5t = ! ,/ate &    
mak+ su* p]son /rictly liable = any     
failure to collect4  #c4 ,transactional 
nexus requirem5t ,no ,/ate may require  
any p]son to collect f1 or remit on     
behalf (1 any o!r p]son any ,/ate or    
local fee1 tax1 or sur*>ge impos$ on a  
pur*as] or us] ) respect to ! pur*ase or
 use ( any product or s]vice )9 a ,/ate1
 unless !re is transactional nexus      
betwe5 ! p]son f :om ! ,/ate seeks to   
require su* collection or remittance & !
 pur*as] or us] ( su* product or s]vice4
 ,transactional nexus means t !re is a  
direct monet>y transaction betwe5 !     
p]son requir$ to collect or remit ! fee1
 tax1 or sur*>ge & ! pur*as] or us] ^u  

:om ! fee1 tax1 or sur*>ge is impos$4 ,!
 t]m ,/ate means ea* ( ! sev]al ,/ates1 
! ,di/rict ( ,columbia1 ! ,commonweal? (
 ,pu]to ,rico1 ,guam1 ,am]ican ,samoa1 !
 ,unit$ ,/ates ,virg9 ,isl&s1 !         
,commonweal? ( ! ,nor!rn ,m>iana ,isl&s1
 & any o!r t]ritory or possession ( !   
,unit$ ,/ates4  #d4 ,en=cem5t ,not)/&+  
any provision ( section #acda ( title   
#bh1 ,unit$ ,/ates ,code1 or !          
con/itution or laws ( any ,/ate1 !      
di/rict c\rts ( ! ,unit$ ,/ates %all h  
jurisdiction1 )\t reg>d to am\nt 9      
controv]sy or citiz5%ip ( ! p>ties1 to  
grant su* m&atory or prohibitive        
injunctive relief1 int]im equitable     
relief1 & decl>atory judgm5ts z may be  
necess>y to prev5t1 re/ra91 or t]m9ate  
any acts 9 violation ( ?is ,act4