,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #baic  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,april #bg1 #bjag,mrs4
 ,noem 7= h]self1 ,mr4 ,womack1 ,mr4    
,*affetz1 ,mr4 ,/iv]s1 ,mr4 ,b>letta1   
,mr4 ,cony]s1 ,ms4 ,spei]1 ,ms4         
,del,bene1 ,mr4 ,wel*1 & ,mr4 ,cicill9e7
 introduc$ ! foll[+ bill2 :i* 0 ref]r$  
to ! ,committee on ! ,judici>y  ,a      
,,bill  ,to grant ,/ates au?ority to    
en=ce ,/ate & local sales & use tax laws
 on remote transactions1 & = o!r        
purposes4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,remote ,transactions      
,p>ity ,act ( #bjag4  #b4 ,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$ not)/&+ any o!r provision ( 
law to require all remote sell]s n      
qualify+ = ! small remote 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 ,act1 
are n 9 conflict ) ! m9imum             
simplification requirem5ts 9 subsection 
7b77#b74 ,a ,/ate may ex]cise au?ority  
"u ?is ,act on ! #a/ day ( a mon? beg9n+
 #ahj days aft] ! ,/ate publi%es notice 
( ! ,/ate's int5t to ex]cise ! au?ority 
"u ?is ,act1 b no e>li] ?an ! date      
provid$ 9 section #c7;h74  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 remote   
sell]s n qualify+ = ! small remote 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 ,su*       
au?ority %all only beg9 on ! #a/ day ( a

 mon? & comm5ce beg9n+ no e>li] ?an !   
fir/ day ( ! cal5d> qu>t] t is at lea/  
#ahj days aft] ! date t ! ,/ate--  7#a7 
enacts legislation to ex]cise ! au?ority
 grant$ by ?is ,act-- 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 ,act %all n apply2 &     
7#b7 implem5ts ea* ( ! foll[+ m9imum    
simplification requirem5ts3 7,a7        
,provide--  7i7 a s+le entity )9 ! ,/ate
 responsible = all ,/ate & local sales &
 use tax adm9i/ration1 return process+1 
& audits = remote sales s\rc$ to !      
,/ate2  7ii7 except z provid$ 9 clause  
7iii7 & section #c7;,i71 a s+le audit ( 
a remote sell] = all ,/ate & local tax+ 
jurisdictions )9 t ,/ate2  7iii7 unless 
!re is reasonable suspicion t ! remote  
sell] has engag$ 9 int5tional           
misrepres5tation1 if a remote sell]     

utilizes a c]tifi$ s(tw>e provid] z     
describ$ 9 section #d7a71 ! ,/ate       
reque/+ ! audit %all1 at ! option ( !   
remote sell]1 fir/ contact ! c]tifi$    
s(tw>e provid] :o %all h !              
responsibility to provide ! ,/ate )     
complete records ( transactions process$
 = ! remote sell] & :o w repres5t !     
remote sell] dur+ ! ,/ate's audit & be  
responsible = ! audit f9d+s except z    
provid$ 9 subp>agraphs 7,f71 7,g71 &    
7,h7 7,no?+ h]e9 %all prev5t ! remote   
sell] f conte/+ audit f9d+s1 & ! remote 
sell] utiliz+ a c]tifi$ s(tw>e provid]  
%all n be contact$ by a ,/ate reque/+ an
 audit unless ! remote sell] ei!r 0     
reasonably suspect$ ( int5tional        
misrepres5tation or has decl9$ to h a   
c]tifi$ s(tw>e provid] repres5t x dur+ !
 audit472 &  7iv7 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]s4 ,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 pursuant to p>agraph 7#a74  7,c7  
,s\rce all remote sales 9 compliance ) !
 s\rc+ def9ition set =? 9 section       
#d7aj74  7,d7 ,provide--  7i7 a publicly
 available taxability & exemption table 
:i* c be d[nload$ 9 an easily usable    
=mat & access$ electronically :i*       
indicates ! taxability ( products &     
s]vices along ) any product & s]vice    
exemptions f sales & use tax 9 ! ,/ate1 
& :i* is updat$ ea* cal5d> qu>t] = any  
*anges to ! products & s]vices specifi$ 
"u p>agraph 7#a77;,b72  7ii7 a rates &  
b\nd>y database 9 an easily d[nloadable 
=mat & :i* is updat$ ea* cal5d> qu>t] = 
rate & b\nd>y *anges2  7iii7 free access
 to all ( ! national c]tifi$ s(tw>e     
provid]s t h be5 approv$ pursuant to    

section 7#c77;g7 & t c det]m9e ! prop]  
sales & use tax 9 e ,/ate qualifi$ "u   
?is ,act & t w--  7,i7 det]m9e ! correct
 sales & use tax rate bas$ on s\rc+     
rules 9 section #d7aj7 & calculate !    
sales & use tax due at ! "t ( sale2     
7,,ii7 g5]ate & file sales & use tax    
returns electronically2  7,,iii7 remit !
 sales & use taxes to ,/ates            
electronically2  7,,iv7 report all      
transactions process$ to ! remote sell]2
  7,v7 respond to sales & use tax audit 
reque/s by ,/ates = remote sell]s2 &    
7,,vi7 provide safegu>ds & protection ( 
consum] privacy 9 any data /or$ by !    
c]tifi$ s(tw>e provid]2 &  7iv7         
c]tification proc$ures = p]sons to be   
approv$ z c]tifi$ s(tw>e provid]s4  ,su*
 free access %all include in/allation1  
setup & ma9t5ance ( ! automat$ sy/em    
into ! remote sell]'s sy/em4 ,= purposes
 ( clause 7iii71 ! s(tw>e provid$ by    
national c]tifi$ s(tw>e provid]s %all be
 capable ( calculat+ & fil+ sales & use 
taxes 9 all ,/ates qualifi$ "u ?is ,act4

  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] unless ! error or omission is ! 
result ( mislead+1 incomplete1 or       
inaccurate in=mation provid$ to !       
c]tifi$ s(tw>e provid] by ! remote      
sell]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+1 incomplete1 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$ or
 c]tifi$ by ! ,/ate4  7,h7 ,provide     
remote sell]s & c]tifi$ s(tw>e provid]s 
) #ij-;days notice ( rate & b\nd>y      
*anges & any *anges to ! products &     
s]vices specifi$ "u p>agraph 7#a77;,b7  
by ! ,/ate or any locality 9 ! ,/ate &  
update ! in=mation describ$ 9 clauses   
7i7 & 7ii7 ( subp>agraph 7,d7 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$4 
7,i7 ,provide ! foll[+1 b only if ! law 
( a ,/ate all[s a p]son1 o!r ?an ! ,/ate
 itself1 to pursue a cause ( action     
aga9/ a sell] = "u-collect$ or          
ov]-collect$ sales or use tax3  7i7 ,t a
 p]son1 o!r ?an ! ,/ate itself1 may n   
pursue any cause ( action aga9/ a remote
 sell] = "u-collect$ or ov]-collect$    
sales or use tax unless ! remote sell]  
has receiv$ writt5 notice f ! p]son t ! 
remote sell] has ov]-collect$ or        

"u-collect$ sales & use tax1 ! notice   
conta9s in=mation suffici5t to det]m9e !
 validity ( ! refund reque/ or ass]t$   
"u-collection1 & ! remote sell] has n1  
)9 #fj days ( receipt ( ! notice1       
refund$ affect$ cu/om]s ! am\nt ( !     
ov]-collect$ sales & use tax or paid !  
"u-collect$ am\nt ( sales & use tax to !
 ,/ate4 ,no p5alties may be impos$ dur+ 
! #fj-;day p]iod 9 excess ( ! p5alties t
 w\ld o!rwise be impos$ by ! ,/ate _h no
 notice be5 provid$ pursuant to ?is     
p>agraph4  7ii7 ,t a notice (           
ov]-collection f a p]son is only valid  
if receiv$ )9 ! applicable /atute (     
limitations = fil+ refunds = sales & use
 tax1 & t a notice ( "u-collection f a  
p]son is only valid if receiv$ )9 !     
applicable /atute ( limitations =       
assess+ und]paym5ts ( sales & use tax4  
7iii7 ,t a p]son1 o!r ?an ! ,/ate       
itself1 may n pursue any cause ( action 
aga9/ a c]tifi$ s(tw>e provid] = its    
activities conduct$ = a remote sell]    
describ$ 9 clause 7i7 unless ! remote   

sell] provides a copy ( ! writt5 notice 
to ! c]tifi$ s(tw>e provid] )9 a        
reasonable "t = ! c]tifi$ s(tw>e provid]
 to be able to assi/ ! remote sell] 9   
mak+ ! paym5ts )9 ! timeframe describ$ 9
 clause 7i74  7iv7 ,t a p]son1 o!r ?an !
 ,/ate itself1 may pursue a cause (     
action aga9/ a remote sell] =           
"u-collect$ or ov]-collect$ sales or use
 tax if ! remote sell] knew or %\ld h   
kn[n t x _h "u-collect$ or ov]-collect$ 
& did n1 )9 #fj days ( its det]m9ation1 
refund affect$ cu/om]s ! am\nt ( !      
ov]-collect$ sales & use tax or pay !   
am\nt ( "u-collect$ sales & use tax to !
 ,/ate4  7,j7 ,accepts regi/rations at  
no *>ge to c]tifi$ s(tw>e provid] or    
remote sell] f a c5tral onl9e           
regi/ration sy/em t all[s a remote sell]
 to regi/] to collect & remit sales &   
use taxes 9 all ,/ates t h ex]cis$      
au?ority "u ?is ,act4  7,k7 ,relieve    
remote sell]s & c]tifi$ s(tw>e provid]s1
 except 9 cases ( fraud1 f liability =  
tax1 p5alty1 & int]e/ on transactions if

 ! pur*as] provides to ! remote sell] ! 
necess>y docum5tation to claim an       
exemption )9 #ij days ( ! sale4  7c7    
,small ,remote ,sell] ,phase-,9  7#a7   
,collection au?oriz$ ,a ,/ate is        
au?oriz$ to require ! collection ( sales
 & use taxes by a remote sell] "u ?is   
,act only z foll[s3  7,a7 ,= ! #a/      
cal5d> ye> foll[+ ! effective date1 if !
 remote sell]-- 7i7 has gross annual    
receipts exce$+ #aj1jjj1jjj 9 ! cal5d>  
ye> prec$+ ! date ( enactm5t2 or  7ii7  
utilizes an electronic m>ketplace = !   
purpose ( mak+ products or s]vices      
available = sale to ! public4  7,b7 ,= !
 #b;d cal5d> ye> foll[+ ! effective     
date1 if ! remote sell]-- 7i7 has gross 
annual receipts exce$+ #e1jjj1jjj 9 !   
imm$iately prec$+ cal5d> ye>2 or  7ii7  
utilizes an electronic m>ketplace = !   
purpose ( mak+ products or s]vices      
available = sale to ! public4  7,c7 ,= !
 #c;d cal5d> ye> foll[+ ! effective     
date1 if ! remote sell]-- 7i7 has gross 
annual receipts exce$+ #a1jjj1jjj 9 !   

imm$iately prec$+ cal5d> ye>2 or  7ii7  
utilizes an electronic m>ketplace = !   
purpose ( mak+ products or s]vices      
available = sale to ! public4  7#b7     
,det]m9ation ( ?re%old ,= purposes (    
det]m9+ :e!r ! ?re%old 9 ?is p>agraph   
7#a7 is met-- 7,a7 ! sales ( all p]sons 
relat$ )9 ! mean+ ( subsections 7b7 &   
7c7 ( section #bfg1 or section          
#gjg7;b77#a71 ( ! ,int]nal ,rev5ue ,code
 ( #aihf %all be aggregat$2 or  7,b7    
p]sons ) "o or m own]%ip relation%ips   
%all also be aggregat$ if su*           
relation%ips 7 design$ ) a pr9cipal     
purpose ( avoid+ ! application ( ^!     
rules4  #c4 ,limitations  7a7 ,9 g5]al  
,no?+ 9 ?is ,act %all be con/ru$ z--    
7#a7 subject+ a remote 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$uc+   
,/ate au?ority to impose su* taxes4  7b7
 ,no effect on nexus ,?is ,act %all n be
 con/ru$ to create any nexus betwe5 a   

p]son & a ,/ate or locality4  7c7       
,lic5s+ & regulatory requirem5ts ,no?+ 9
 ?is ,act %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 
( goods or s]vices2 or  7#d7 ex]cis+    
au?ority ov] matt]s ( int]/ate comm]ce4 
7d7 ,no new taxes ,no?+ 9 ?is ,act %all 
be con/ru$ z enc\rag+ a ,/ate to impose 
sales & use taxes on any goods or       
s]vices n subject to a sales & use tax  
prior to ! date ( ! enactm5t ( ?is ,act4
  7e7 ,no effect on intra/ate sales ,!  
provisions ( ?is ,act %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
 #b7;a7 %all comply ) all intra/ate     
provisions ( ! ,/reaml9$ ,sales & ,use  
,tax ,agreem5t4  7f7 ,no ,effect on     
,mobile ,telecommunications ,s\rc+ ,act 
,no?+ 9 ?is ,act %all be con/ru$ z alt]+

 9 any mann] or preempt+ ! ,mobile      
,telecommunications ,s\rc+ ,act 7#d     
,u4,s4,c4 #aaf-abf74  7g7 ,c]tification 
requirem5ts ,a ,/ate may n ex]cise      
au?ority "u ?is ,act unless ! foll[+    
requirem5ts are satisfi$3 7#a7 ,! ,/ate 
provides c]tification proc$ures = p]sons
 to be approv$ z c]tifi$ s(tw>e         
provid]s4 ,a ,/ate may delegate !       
c]tification proc$ures s long z ! ,/ate 
reta9s f9al approval ov] any            
c]tification decisions4  7#b7 ,! ,/ate  
7or its delegate7 does n d5y or revoke  
c]tification to a s(tw>e provid] )\t a  
reasonable basis1 or arbitr>ily or      
caprici\sly4 ,a ,/ate mu/ complete !    
c]tification review ( ! s(tw>e provid]  
no lat] ?an ! fir/ day ( ! cal5d> qu>t] 
t is at lea/ #ahj days aft] ! s(tw>e    
provid] reque/s c]tification by t ,/ate4
  7#c7 ,! ,/ate has c]tifi$ multiple    
national c]tifi$ s(tw>e provid]s1 & !   
c]tifications are 9 effect4 ,no?+ 9 ?is 
,act %all be con/ru$ to d5y ! ability ( 
a remote sell] to deploy & utilize a    

c]tifi$ s(tw>e provid] ( ! sell]'s      
*oice4  7#d7 ,! ,/ate provides          
comp5sation = c]tifi$ s(tw>e provid]s4  
,a ,/ate may delegate ! au?ority to     
negotiate ! comp5sation s long z ! ,/ate
 reta9s f9al approval ( ! comp5sation   
rate7s74  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  7i7 ,limitation on
 audits ( remote sell]s ,a ,/ate ex]cis+
 au?ority "u ?is ,act-- 7#a7 may n audit
 a remote sell] t--  7,a7 has regi/]$ 9 
! ,/ate "u section #b7;b77#b77;,j72 &   
7,b7 has gross annual receipts ( less   
?an #e1jjj1jjj 9 ! taxable ye> z        
aggregat$ 9 subsection 7c7 ( section #b1
  unless !re is reasonable suspicion t  
su* remote sell] has engag$ 9 int5tional
 misrepres5tation or fraud2 &  7#b7 may 

n h audits ( remote sell]s conduct$ by  
p]sons ^: comp5sation is cont+5t ^u     
audit f9d+s4  7j7 ,limitation on ,"t    
,p]iod ,to ,assess ,remote ,sell]s &    
,c]tifi$ ,s(tw>e ,provid]s ,a ,/ate may 
n hold a remote sell] or c]tifi$ s(tw>e 
provid] liable = ! incorrect collection1
 remittance1 or noncollection ( sales & 
use taxes1 includ+ any p5alties or      
int]e/1 if ! liability is = a sales or  
use tax assess$ "u ! au?ority ( ?is ,act
 m ?an #c ye>s aft] ! lat] ( ! due date 
or ! fil+ ( ! sales & use tax return    
applicable to ! sales & use tax assess$4
  7k7 ,remote sell] comp5sation ,a ,/ate
 mu/ provide remote sell]s ) comp5sation
 equal+ no less ?an ! am\nt1 if any1 !  
,/ate provides to nonremote sell]s )9 ! 
,/ate4  #d4 ,def9itions & special rules 
,9 ?is ,act3 7#a7 ,c]tifi$ s(tw>e       
provid] ,! t]m c]tifi$ s(tw>e provid]   
means a p]son t--  7,a7 provides s(tw>e 
or access to s(tw>e to remote sell]s to 
facilitate ,/ate & local sales & use tax
 compliance2 &  7,b7 is c]tifi$ by a    

,/ate or on a ,/ate's behalf to s       
provide su* s(tw>e4  7#b7 ,effective    
date ,! t]m effective date means ! date 
t is #a ye> aft] ! date ( ! enactm5t (  
?is ,act4 ,h[ev]1 if ! date t is #a ye> 
aft] ! date ( ! enactm5t ( ?is ,act     
falls dur+ ! p]iod beg9n+ ,octob] #a &  
end+ on ,decemb] #ca1 ! effective date  
%all be ,janu>y #a ( ! imm$iately foll[+
 ye>4  7#c7 ,electronic m>ketplace ,!   
t]m electronic m>ketplace means a       
digital m>ket+ plat=m :]e-- 7,a7        
products or s]vices are (f]$ = sale by m
 ?an #a remote sell]2 &  7,b7 buy]s may 
pur*ase su* products or s]vices ?r\gh a 
common sy/em ( f9ancial transaction     
process+4  7#d7 ,locality2 local ,! t]ms
 locality & local ref] to any political 
subdivision ( a ,/ate4  7#e7 ,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] or a memb] t is n a full

 memb] "u ! ,/reaml9$ ,sales & ,use ,tax
 ,agreem5t4  7#f7 ,national c]tifi$     
s(tw>e provid] ,! t]m national c]tifi$  
s(tw>e provid] means a c]tifi$ s(tw>e   
provid] t has be5 c]tifi$ by all ,/ates 
t are c]tify+ ,/ates4 ,a c]tify+ ,/ate  
is a ,/ate t has a g5]ally applicable   
sales & use tax1 t has met ! requirem5ts
 set =? "u section #c7;g77#a71 & t has n
 violat$ ! requirem5ts set =? 9 section 
#c7;g77#b74 ,once a c]tifi$ s(tw>e      
provid] is a national c]tifi$ s(tw>e    
provid]1 x %all n lose its /atus z su*  
:5 a ,/ate becomes a c]tify+ ,/ate s    
long z ! national c]tifi$ s(tw>e provid]
 reque/$ c]tification f ! new c]tify+   
,/ate )9 #cj days f ! date t ! ,/ate    
became a c]tify+ ,/ate & ! c]tify+ ,/ate
 has n violat$ section #c7;g77#b74  7#g7
 ,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#h7 ,remote sale ,!
 t]m remote sale means a sale t         

orig9ates 9 "o ,/ate & is s\rc$ to ano!r
 ,/ate z provid$ 9 section #d7aj7 :i* ! 
sell] w\ld n legally be requir$ to pay1 
collect1 or remit ,/ate or local sales &
 use taxes )\t ! au?ority provid$ by ?is
 ,act4  7#i7 ,remote sell] ,! t]m remote
 sell] means a p]son t makes remote     
sales 9 ! ,/ate )\t a physical pres5ce4 
,= purposes ( ?is p>agraph1 a p]son has 
a physical pres5ce 9 a ,/ate only if su*
 p]son's bus9ess activities 9 ! ,/ate   
include any ( ! foll[+ dur+ su* p]son's 
taxable ye>3  7,a7 ,be+ an individual   
physically 9 ! ,/ate1 or assign+ "o or m
 employees to be 9 ! ,/ate4  7,b7 ,us+ !
 s]vices ( an ag5t 7exclud+ an employee7
 to e/abli% or ma9ta9 ! m>ket 9 ! ,/ate1
 if su* ag5t does n p]=m bus9ess s]vices
 9 ! ,/ate = any o!r p]son dur+ su*     
taxable ye>4  7,c7 ,! leas+ or own+ (   
tangible p]sonal prop]ty or ( real      
prop]ty 9 ! ,/ate4  ,= purposes ( ?is   
p>agraph1 ! t]m physical pres5ce' %all n
 include pres5ce 9 a ,/ate = less ?an   
#ae days 9 a taxable ye> 7or a great]   

numb] ( days if provid$ by ,/ate law71  
or pres5ce 9 a ,/ate to conduct limit$  
or transi5t bus9ess activity4  7#aj7    
,s\rc$ ,= purposes ( a ,/ate grant$     
au?ority "u section #b7;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      
address1 includ+ ! cu/om]'s place (     
prim>y use 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 or place ( prim>y use is unkn[n 
& a bill+ address _c be obta9$1 ! remote
 sale is s\rc$ to ! address ( ! sell] f 
:i* ! remote sale 0 made4 ,! t]m receiv$
 means tak+ possession ( product or mak+
 fir/ use ( s]vices4 ,a ,/ate grant$    
au?ority "u section #b7;a7 %all comply )

 ! s\rc+ provisions ( ! ,/reaml9$ ,sales
 & ,use ,tax ,agreem5t4  7#aa7 ,/ate ,! 
t]m ,/ate means any ( ! 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
 or any t]ritory or possession ( !      
,unit$ ,/ates4  7#ab7 ,/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  #e4 ,sev]ability ,if any       
provision ( ?is ,act1 or ! application (
 su* provision to any p]son or          
circum/ance1 is held to be              
uncon/itutional1 !n ! rema9d] ( ?is     
,act1 & ! application ( ! provisions (  
su* to any p]son or circum/ance1 %all n 
be affect$ !reby4