,,ii  ,cal5d> ,no4 #dfg #aac? ,,congress
  #b;d ,session  ,s4 #bfji  ,,9 ,,!     
,,s5ate ,,( ,,! ,,unit$ ,,/ates  ,july  
#ae1 #bjad ,mr4 ,enzi 7= himself1 ,mr4  
,durb91 ,mr4 ,alex&]1 ,ms4 ,heitkamp1   
,ms4 ,coll9s1 ,mr4 ,pryor1 ,ms4 ,l&rieu1
 ,mr4 ,blunt1 ,mr4 ,re$1 ,mr4 ,:iteh\se1
 ,mr4 ,c>d91 ,mr4 ,johnson ( ,s\?       
,dakota1 ,ms4 ,klobu*>1 & ,mr4 ,frank57 
introduc$ ! foll[+ bill2 :i* 0 read !   
fir/ "t  ,july #af1 #bjad,read ! second 
"t & plac$ on ! cal5d>  ,a ,,bill  ,to  
re/ore ,/ates' sov]eign rights to en=ce 
,/ate & local sales & use tax laws1 & = 
o!r purposes4  #a4  ,%ort title  ,?is   
,act may be cit$ z ! ,m>ketplace &      
,int]net ,tax ,fairness ,act4  ,i       
,m>ketplace ,fairness  #aja4            
,au?orization to require collection (   
sales & use taxes  7a7  ,/reaml9$ sales 
& use tax agreem5t  ,ea* ,memb] ,/ate "u
 ! ,/reaml9$ ,sales & ,use ,tax         
,agreem5t is au?oriz$ to require all    
sell]s n qualify+ = ! small sell]       
exception describ$ 9 subsection 7c7 to  

collect & remit sales & use taxes )     
respect to remote sales s\rc$ to t      
,memb] ,/ate pursuant to ! provisions ( 
! ,/reaml9$ ,sales & ,use ,tax          
,agreem5t1 b only if any *anges to !    
,/reaml9$ ,sales & ,use ,tax ,agreem5t  
made aft] ! date ( ! enactm5t ( ?is ,act
 are n 9 conflict ) ! m9imum            
simplification requirem5ts 9 subsection 
7b77#b74 ,subject to section #ajb7;h71 a
 ,/ate may ex]cise au?ority "u ?is title
 beg9n+ #ahj days aft] ! ,/ate publi%es 
notice ( ! ,/ate's int5t to ex]cise !   
au?ority "u ?is title4  7b7  ,alt]native
  ,a ,/ate t is n a ,memb] ,/ate "u !   
,/reaml9$ ,sales & ,use ,tax ,agreem5t  
is au?oriz$ not)/&+ any o!r provision ( 
law to require all sell]s n qualify+ = !
 small sell] exception describ$ 9       
subsection 7c7 to collect & remit sales 
& use taxes ) respect to remote sales   
s\rc$ to t ,/ate1 b only if ! ,/ate     
adopts & implem5ts ! m9imum             
simplification requirem5ts 9 p>agraph   
7#b74 ,subject to section #ajb7;h71 su* 

au?ority %all comm5ce beg9n+ no e>li]   
?an ! fir/ day ( ! cal5d> qu>t] t is at 
lea/ #f mon?s aft] ! date t ! ,/ate--   
7#a7 enacts legislation to ex]cise !    
au?ority grant$ by ?is title--  7,a7    
specify+ ! tax or taxes to :i* su*      
au?ority & ! m9imum simplification      
requirem5ts 9 p>agraph 7#b7 %all apply2 
&  7,b7 specify+ ! products & s]vices   
o!rwise subject to ! tax or taxes       
id5tifi$ by ! ,/ate "u subp>agraph 7,a7 
to :i* ! au?ority ( ?is title %all n    
apply2 &  7#b7 implem5ts ea* ( ! foll[+ 
m9imum simplification requirem5ts3  7,a7
 ,provide1 ) respect to all remote sales
 s\rc$ to ! ,/ate--  7i7 a s+le entity  
)9 ! ,/ate responsible = all ,/ate &    
local sales & use tax adm9i/ration1     
return process+1 & audits2  7ii7 a s+le 
audit ( a remote sell] = all ,/ate &    
local tax+ jurisdictions )9 t ,/ate2 &  
7iii7 a s+le sales & use tax return to  
be us$ by remote sell]s to be fil$ ) !  
s+le entity responsible = tax           
adm9i/ration4  ,a ,/ate may n require a 

remote sell] to file sales & use tax    
returns any m frequ5tly ?an returns are 
requir$ = nonremote sell]s or impose    
requirem5ts on remote sell]s t ! ,/ate  
does n impose on nonremote sell]s )     
respect to ! collection ( sales & use   
taxes "u ?is title4 ,no local           
jurisdiction may require a remote sell] 
to submit a sales & use tax return or to
 collect sales & use taxes o!r ?an z    
provid$ by ?is p>agraph4  7,b7 ,provide 
a uni=m sales & use tax base among !    
,/ate & ! local tax+ jurisdictions )9 ! 
,/ate ) respect to products & s]vices to
 :i* p>agraph 7#a77;,b7 does n apply4   
7,c7 ,s\rce all remote sales 9          
compliance ) ! s\rc+ def9ition set =? 9 
section #ajc7g74  7,d7 7i7 ,make        
publicly available in=mation indicat+ ! 
taxability ( products & s]vices along ) 
any product & s]vice exemptions f sales 
& use tax 9 ! ,/ate & a rates & b\nd>y  
database4  7ii7 ,provide s(tw>e free (  
*>ge = remote sell]s t calculates sales 
& use taxes due on ea* transaction at ! 

"t ! transaction is complet$1 t files   
sales & use tax returns1 & t is updat$  
to reflect any rate *anges & any *anges 
to ! products & s]vices specifi$ "u     
p>agraph 7#a77;,b71 z describ$ 9        
subp>agraph 7,h72 &  7iii7 ,e/abli%     
c]tification proc$ures = p]sons to be   
approv$ z c]tifi$ s(tw>e provid]s1 ) any
 s(tw>e provid$ by su* provid]s to be   
capable ( calculat+ & fil+ sales & use  
taxes 9 all ,/ates qualifi$ "u ?is      
title4  7,e7 ,relieve remote sell]s f   
liability to ! ,/ate or locality = !    
incorrect collection1 remittance1 or    
noncollection ( sales & use taxes1      
includ+ any p5alties or int]e/1 if !    
liability is ! result ( an error or     
omission made by a c]tifi$ s(tw>e       
provid]4  7,f7 ,relieve c]tifi$ s(tw>e  
provid]s f liability to ! ,/ate or      
locality = ! incorrect collection1      
remittance1 or noncollection ( sales &  
use taxes1 includ+ any p5alties or      
int]e/1 if ! liability is ! result (    
mislead+ or inaccurate in=mation provid$

 by a remote sell]4  7,g7 ,relieve      
remote sell]s & c]tifi$ s(tw>e provid]s 
f liability to ! ,/ate or locality =    
incorrect collection1 remittance1 or    
noncollection ( sales & use taxes1      
includ+ any p5alties or int]e/1 if !    
liability is ! result ( incorrect       
in=mation or s(tw>e provid$ by ! ,/ate4 
7,h7 ,provide remote sell]s & c]tifi$   
s(tw>e provid]s ) #ij days notice ( any 
rate *ange or any *ange to ! products & 
s]vices specifi$ "u p>agraph 7#a77;,b7  
by ! ,/ate or any locality 9 ! ,/ate &  
update ! in=mation describ$ 9           
subp>agraph 7,d77i7 accord+ly & relieve 
any remote sell] or c]tifi$ s(tw>e      
provid] f liability = collect+ sales &  
use taxes at ! imm$iately prec$+        
effective rate dur+ ! #ij-;day notice   
p]iod if ! requir$ notice is n provid$4 
7c7 ,small sell] exception  ,a ,/ate is 
au?oriz$ to require a remote sell] to   
collect sales & use taxes "u ?is title  
only if ! remote sell] has gross annual 
receipts 9 total remote sales 9 ! ,unit$

 ,/ates 9 ! prec$+ cal5d> ye> exce$+    
#a1jjj1jjj4 ,= purposes ( det]m9+ :e!r !
 ?re%old 9 ?is section is met1 ! gross  
annual receipts f remote sales ( #b or m
 p]sons %all be aggregat$ if--  7#a7 su*
 p]sons are relat$ to ! remote sell] )9 
! mean+ ( subsections 7b7 & 7c7 (       
section #bfg or section #gjg7;b77#a7 ( !
 ,int]nal ,rev5ue ,code ( #aihf2 or     
7#b7 su* p]sons h #a or m own]%ip       
relation%ips & su* relation%ips 7       
design$ ) a pr9cipal purpose ( avoid+ ! 
application ( ^! rules4  #ajb4          
,limitations  7a7  ,9 g5]al  ,no?+ 9 ?is
 title %all be con/ru$ z--  7#a7        
subject+ a sell] or any o!r p]son to    
fran*ise1 income1 occupation1 or any o!r
 type ( taxes1 o!r ?an sales & use      
taxes2  7#b7 affect+ ! application ( su*
 taxes2 or  7#c7 enl>g+ or r$uc+ ,/ate  
au?ority to impose su* taxes4  7b7  ,no 
effect on nexus  ,?is title %all n be   
con/ru$ to create any nexus or alt] !   
/&>ds = det]m9+ nexus betwe5 a p]son & a
 ,/ate or locality4  7c7  ,no effect on 

sell] *oice  ,no?+ 9 ?is title %all be  
con/ru$ to d5y ! ability ( a remote     
sell] to deploy & utilize a c]tifi$     
s(tw>e provid] ( ! sell]'s *oice4  7d7  
,lic5s+ & regulatory requirem5ts  ,no?+ 
9 ?is title %all be con/ru$ z p]mitt+ or
 prohibit+ a ,/ate f--  7#a7 lic5s+ or  
regulat+ any p]son2  7#b7 requir+ any   
p]son to qualify to transact intra/ate  
bus9ess2  7#c7 subject+ any p]son to    
,/ate or local taxes n relat$ to ! sale 
( products or s]vices2 or  7#d7 ex]cis+ 
au?ority ov] matt]s ( int]/ate comm]ce4 
7e7  ,no new taxes  ,no?+ 9 ?is title   
%all be con/ru$ z enc\rag+ a ,/ate to   
impose sales & use taxes on any products
 or s]vices n subject to taxation prior 
to ! date ( ! enactm5t ( ?is ,act4  7f7 
,no effect on intra/ate sales  ,!       
provisions ( ?is title %all apply only  
to remote sales & %all n apply to       
intra/ate sales or intra/ate s\rc+      
rules4 ,/ates grant$ au?ority "u section
 #aja7;a7 %all comply ) all intra/ate   
provisions ( ! ,/reaml9$ ,sales & ,use  

,tax ,agreem5t4  7g7  ,no effect on     
,mobile ,telecommunications ,s\rc+ ,act 
,no?+ 9 ?is title %all be con/ru$ z     
alt]+ 9 any mann] or preempt+ ! ,mobile 
,telecommunications ,s\rc+ ,act 7#d     
,u4,s4,c4 #aaf-abf74  7h7 ,limitation on
 initial collection ( sales & use taxes 
f remote sales ,a ,/ate may n beg9 to   
ex]cise ! au?ority "u ?is title-- 7#a7  
be=e ! date t is #a ye> aft] ! date ( ! 
enactm5t ( ?is ,act2 &  7#b7 dur+ !     
p]iod beg9n+ ,octob] #a & end+ on       
,decemb] #ca ( ! fir/ cal5d> ye> beg9n+ 
aft] ! date ( ! enactm5t ( ?is ,act4    
#ajc4  ,def9itions & special rules  ,9  
?is title3  7#a7  ,c]tifi$ s(tw>e       
provid]  ,! t]m c]tifi$ s(tw>e provid]  
means a p]son t--  7,a7 provides s(tw>e 
to remote sell]s to facilitate ,/ate &  
local sales & use tax compliance        
pursuant to section                     
#aja7;b77#b77;,d77ii72 &  7,b7 is       
c]tifi$ by a ,/ate to s provide su*     
s(tw>e4  7#b7  ,locality2 local  ,! t]ms
 locality & local ref] to any political 

subdivision ( a ,/ate4  7#c7  ,memb]    
,/ate  ,! t]m ,memb] ,/ate--  7,a7 means
 a ,memb] ,/ate z t t]m is us$ "u !     
,/reaml9$ ,sales & ,use ,tax ,agreem5t z
 9 effect on ! date ( ! enactm5t ( ?is  
,act2 &  7,b7 does n include any        
associate memb] "u ! ,/reaml9$ ,sales & 
,use ,tax ,agreem5t4  7#d7  ,p]son  ,!  
t]m p]son means an individual1 tru/1    
e/ate1 fiduci>y1 p>tn]%ip1 corporation1 
limit$ liability company1 or o!r legal  
entity1 & a ,/ate or local gov]nm5t4    
7#e7  ,remote sale  ,! t]m remote sale  
means a sale into a ,/ate1 z det]m9$ "u 
! s\rc+ rules "u p>agraph 7#g71 9 :i* ! 
sell] w\ld n legally be requir$ to pay1 
collect1 or remit ,/ate or local sales &
 use taxes unless provid$ by ?is title4 
7#f7  ,remote sell]  ,! t]m remote sell]
 means a p]son t makes remote sales 9 ! 
,/ate4  7#g7  ,s\rc$  ,= purposes ( a   
,/ate grant$ au?ority "u section        
#aja7;b71 ! location to :i* a remote    
sale is s\rc$ ref]s to ! location :]e ! 
product or s]vice sold is receiv$ by !  

pur*as]1 bas$ on ! location indicat$ by 
in/ructions = deliv]y t ! pur*as]       
furni%es to ! sell]4 ,:5 no deliv]y     
location is specifi$1 ! remote sale is  
s\rc$ to ! cu/om]'s address t is ei!r   
kn[n to ! sell] or1 if n kn[n1 obta9$ by
 ! sell] dur+ ! consummation ( !        
transaction1 includ+ ! address ( !      
cu/om]'s paym5t in/rum5t if no o!r      
address is available4 ,if an address is 
unkn[n & a bill+ address _c be obta9$1 !
 remote sale is s\rc$ to ! address ( !  
sell] f :i* ! remote sale 0 made4 ,a    
,/ate grant$ au?ority "u section        
#aja7;a7 %all comply ) ! s\rc+          
provisions ( ! ,/reaml9$ ,sales & ,use  
,tax ,agreem5t4  7#h7  ,/ate  ,! 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$ ,/ates1 & any tribal organization
 7z def9$ 9 section #d ( ! ,indian      

,self-,det]m9ation & ,education         
,assi/ance ,act 7#be ,u4,s4,c4 #dej;b774
  7#i7  ,/reaml9$ sales & use tax       
agreem5t  ,! t]m ,/reaml9$ ,sales & ,use
 ,tax ,agreem5t means ! multi-,/ate     
agreem5t ) t title adopt$ on ,novemb]   
#ab1 #bjjb1 z 9 effect on ! date ( !    
enactm5t ( ?is ,act & z fur!r am5d$ f "t
 to "t4  #ajd4 ,sev]ability  ,if any    
provision ( ?is title or ! application (
 su* provision to any p]son or          
circum/ance is held to be               
uncon/itutional1 ! rema9d] ( ?is title &
 ! application ( ! provisions ( su* to  
any p]son or circum/ance %all n be      
affect$ !reby4  #aje4  ,preemption      
,except z o!rwise provid$ 9 ?is title1  
?is title %all n be con/ru$ to preempt  
or limit any p[] ex]cis$ or to be       
ex]cis$ by a ,/ate or local jurisdiction
 "u ! law ( su* ,/ate or local          
jurisdiction or "u any o!r ,f$]al law4  
,,ii ,int]net ,tax ,fre$om ,act  #bja4  
,ext5sion ( ,int]net ,tax ,fre$om ,act  
7a7 ,9 g5]al ,section #aaja7;a7 ( !     

,int]net ,tax ,fre$om ,act 7#dg         
,u4,s4,c4 #aea note7 is am5d$ by /rik+  
,novemb] #a1 #bjad & ins]t+ ,novemb] #a1
 #bjbd4  7b7 ,gr&fa!r+ ( ,/ates t tax   
,int]net access ,section                
#aajd7;a77#b77;,a7 ( su* ,act is am5d$  
by /rik+ ,novemb] #a1 #bjad & ins]t+    
,novemb] #a1 #bjbd4  ,july #af1         
#bjad,read ! second "t & plac$ on !     
cal5d>