,i #aad? ,,congress #b;d ,session ,h4 ,r4 #ehic ,,9 ,,! ,,h\se ,,( ,,repres5tatives ,july #ad1 #bjaf,mr4 ,s5s5br5n] introduc$ ! foll[+ bill2 :i* 0 ref]r$ to ! ,committee on ! ,judici>y ,a ,,bill ,to regulate c]ta9 ,/ate impositions on int]/ate comm]ce4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,no ,regulation ,)\t ,repres5tation ,act ( #bjaf4 #b4 ,m9imum jurisdictional /&>ds = ,/ate & local sales & use tax collection 7a7 ,9 g5]al ,a ,/ate may-- 7#a7 impose an obligation on a p]son =-- 7,a7 ! collection ( a sales1 use1 or simil> tax1 or 7,b7 ! report+ ( any in=mation ) respect !reto1 on a p]son1 7#b7 assess a sales1 use or simil> tax on a p]son1 or 7#c7 treat a p]son z do+ bus9ess 9 a ,/ate = purposes ( su* a tax1 only if su* p]son _h a physical pres5ce 9 ! ,/ate dur+ ! cal5d> qu>t] ) respect to :i* ! obligation or assessm5t is impos$4 7b7 ,requirem5ts = physical pres5ce 7#a7 ,9 g5]al ,= purposes ( subsection 7a71 a p]son has a physical pres5ce 9 a ,/ate only if su* p]son's bus9ess activities 9 ! ,/ate include any ( ! foll[+ dur+ ! cal5d> ye>-- 7,a7 owns1 holds a leasehold int]e/ 91 or ma9ta9s real prop]ty su* z a retail /ore1 w>eh\se1 di/ribution c5t]1 manufactur+ op]ation1 or assembly facility 9 ! ,/ate2 7,b7 leases or owns tangible p]sonal prop]ty 7o!r ?an comput] s(tw>e7 ( m ?an de m9imis value 9 ! ,/ate2 7,c7 has "o or m employees1 ag5ts or indep5d5t contractors pres5t 9 ! ,/ate :o engage 9 specific solicitations t[>d obta9+ product or s]vice ord]s f cu/om]s 9 t ,/ate1 or prospective cu/om]s 9 t ,/ate1 on behalf ( ! p]son2 7,d7 has "o or m employees or indep5d5t contractors pres5t 9 ! ,/ate :o provide on-site design1 in/allation1 or repair s]vices on behalf ( ! remote sell]2 or 7,e7 ma9ta9s an (fice 9 ! ,/ate at :i* x regul>ly employs ?ree or m employees = any purpose4 7#b7 ,de m9imis physical pres5ce ,= purposes ( ?is section1 ! t]m physical pres5ce %all n include-- 7,a7 ent]+ into an agreem5t "u :i* a p]son1 = a commission or o!r consid]ation1 directly or indirectly ref]s pot5tial pur*as]s to a p]son outside ! ,/ate1 :e!r by an ,int]net-bas$ l9k or plat=m1 ,int]net ,web site or o!rwise2 7,b7 any pres5ce 9 a ,/ate1 z describ$ 9 section #b7;b77#a71 = less ?an #ae days 9 a taxable ye> 7or a great] numb] ( days if provid$ by ,/ate law72 7,c7 deliv]y & product placem5t s]vices (f]$ by an int]/ate or 9-,/ate common c>ri]2 & 7,d7 ,int]net adv]tis+ s]vices provid$ by 9-,/ate resid5ts :i* are n exclusively direct$ t[>ds1 or d n solicit exclusively1 9-,/ate cu/om]s4 7c7 ,protection ( non-,sell]s ,a ,/ate may n impose a sales or use tax collection obligation1 or an obligation to report any in=mation ) respect !reto1 on a p]son or assess a sales1 use or simil> tax on any p]son o!r ?an a pur*as] or a sell] hav+ a physical pres5ce 9 ! ,/ate4 #c4 ,dispute resolution ,! di/rict c\rts ( ! ,unit$ ,/ates %all h orig9al jurisdiction ov] civil actions to en=ce ! provisions ( ?is ,act1 includ+ au?ority to issue decl>atory judgm5ts pursuant to section #bbja ( title #bh1 ,unit$ ,/ates ,code1 &1 not)/&+ ! provisions ( section #acda ( su* title1 injunctive relief1 z necess>y to c>ry out ?is ,act4 #d4 ,def9itions & effective date 7a7 ,def9itions ,= purposes ( ?is ,act3 7#a7 ,m>ketplace provid] ,! t]m m>ketplace provid] includes any p]son1 o!r ?an a sell]1 :o facilitates a sale4 ,= purposes ( ?is subsection1 a p]son facilitates a sale :5 ! p]son bo?-- 7,a7 li/s or adv]tises tangible p]sonal prop]ty & s]vices = sale 9 any =um1 includ+ a catalog or ,int]net ,web site2 & 7,b7 ei!r directly or indirectly ?r\gh agreem5ts or arrangem5ts ) ?ird p>ties1 collects gross receipts f ! cu/om] & transmits ^? receipts to ! m>ketplace sell]1 :e!r or n su* p]son d$ucts any fees f ! transmission ( ^? receipts to ! m>ketplace sell]4 7#b7 ,m>ketplace sell] ,! t]m m>ketplace sell] means a p]son t has any sales facilitat$ by a m>ketplace provid]4 7#c7 ,ref]r] ,! t]m ref]r] %all mean e p]son :o-- 7,a7 contracts or o!rwise agrees ) a sell] to li/ multiple items ( tangible p]sonal prop]ty & s]vices = sale & ! sales prices !re( 9 any =um1 includ+ a catalog or ,int]net ,web site2 7,b7 receives a fee1 commission1 or o!r consid]ation f a sell] = ! li/+2 7,c7 transf]s1 via telephone1 ,int]net l9k1 or o!rwise1 a cu/om] to ! sell] or ! sell]'s ,web site to complete a pur*ase2 & 7,d7 does n collect receipts f ! cu/om] = ! transaction4 7#d7 ,p]son ,! t]m p]son has ! mean+ giv5 su* t]m by section #a ( title #a ( ! ,unit$ ,/ates ,code4 ,ea* corporation t is a memb] ( a gr\p ( affiliat$ corporations1 :e!r unit>y or n1 is itself a sep>ate p]son4 7#e7 ,sell] ,! t]m sell] does n include-- 7,a7 any m>ketplace provid]2 7,b7 any ref]r]2 7,c7 any c>ri]1 9 :i* ! sell] does n h an own]%ip int]e/1 provid+ transportation or deliv]y s]vices ) respect to tangible p]sonal prop]ty2 & 7,d7 any cr$it c>d issu]1 transaction or bill+ processor1 or o!r f9ancial int]m$i>y4 7#f7 ,simil> tax ,! t]m simil> tax means a tax t is impos$ ) respect to ! sale or use ( a product or s]vice1 reg>dless :e!r ! tax is impos$ on ! p]son mak+ ! sale or ! pur*as]1 ) ! "r or obligation ( ! p]son mak+ ! sale to obta9 reimbursem5t = ! am\nt ( ! tax f ! pur*as] at ! "t ( ! transaction4 7#g7 ,/ate ,! t]m ,/ate means ! 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$ ,/ates & includes ! ,/ate gov]nm5t or political subdivision entity responsible = tax collection & audits4 7b7 ,effective date ,?is ,act %all apply ) respect to cal5d> qu>t]s beg9n+ on or aft] ,janu>y #a1 #bjag4