,i  #aae? ,,congress  #a/ ,session  ,h4 
,r4 #bhhg  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ab1 #bjag,mr4  
,s5s5br5n] 7= himself1 ,mr4 ,goodlatte1 
,mr4 ,des,jarlais1 ,mr4 ,mc,clintock1   
,mr4 ,gro?man1 ,mr4 ,mead[s1 ,mr4       
,conaway1 & ,mr4 ,trott7 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 ( #bjag4  #b4  
,m9imum jurisdictional /&>ds = ,/ate &  
local taxation & regulation ( items 9   
int]/ate comm]ce  7a7 ,9 g5]al ,to !    
ext5t o!rwise p]missible "u ,f$]al law1 
a ,/ate may tax or regulate a p]son's   
activity 9 int]/ate comm]ce only :5 su* 
p]son is physically pres5t 9 ! ,/ate    
dur+ ! p]iod 9 :i* ! tax or regulation  
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   
ma9ta9+ its comm]cial or legal domicile 
9 ! ,/ate2  7,b7 own+1 hold+ a leasehold
 int]e/ 91 or ma9ta9+ real prop]ty su* z
 an (fice1 retail /ore1 w>eh\se1        
di/ribution c5t]1 manufactur+ op]ation1 
or assembly facility 9 ! ,/ate2  7,c7   
leas+ or own+ tangible p]sonal prop]ty  
7o!r ?an comput] s(tw>e7 ( m ?an de     
m9imis value 9 ! ,/ate2  7,d7 hav+ "o or
 m employees1 ag5ts1 or indep5d5t       
contractors pres5t 9 ! ,/ate :o provide 
on-site design1 in/allation1 or repair  
s]vices on behalf ( ! remote sell]2     
7,e7 hav+ "o or m employees1 exclusive  
ag5ts or exclusive indep5d5t contractors
 pres5t 9 ! ,/ate :o engage 9 activities
 t sub/antially assi/ ! p]son to e/abli%
 or ma9ta9 a m>ket 9 ! ,/ate2 or  7,f7  
regul>ly employ+ 9 ! ,/ate ?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 product   
placem5t1 setup1 or o!r s]vices (f]$ 9  
connection ) deliv]y ( products by an   
int]/ate or 9-,/ate c>ri] or o!r s]vice 
provid]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]s2   
7,e7 own]%ip by a p]son outside ! ,/ate 
( an int]e/ 9 a limit$ liability company
 or simil> entity organiz$ or ) a       
physical pres5ce 9 ! ,/ate2  7,f7 !     
furni%+ ( in=mation to cu/om]s or       
affiliates 9 su* ,/ate1 or ! cov]age (  
ev5ts or o!r ga!r+ ( in=mation 9 su*    
,/ate by su* p]son1 or 8 repres5tative1 

:i* in=mation is us$ or dissem9at$ f a  
po9t outside ! ,/ate2 or  7,g7 bus9ess  
activities directly relat+ to su*       
p]son's pot5tial or actual pur*ase (    
goods or s]vices )9 ! ,/ate if ! f9al   
decision to pur*ase is made outside !   
,/ate4  7c7 ,protection ( non-,sell]s ,a
 ,/ate may n impose or assess a sales1  
use1 or simil> tax on a p]son or impose 
an obligation to collect or report any  
in=mation ) respect !reto1 unless su*   
p]son is ei!r 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 any provision ( ?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 products = 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$ucts any fees or o!r     
am\nts f ^? receipts prior to transf]r+ 
!m to ! m>ketplace sell]4  7#b7         
,m>ketplace sell] ,! t]m m>ketplace     
sell] means a p]son t has any sales     
facilitat$ by a m>ketplace provid]4     
7#c7 ,p]son ,! t]m p]son has ! mean+    
giv5 su* t]m by section #a ( title #a1  
,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#d7 ,product  
,! t]m product includes any good or     

s]vice1 tangible or intangible4  7#e7   
,ref]r] ,! t]m ref]r] %all mean e p]son 
:o--  7,a7 contracts or o!rwise agrees )
 a sell] to li/ multiple products = 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#f7      
,regulate ,! t]m regulate means to      
impose a /&>d or requirem5t on !        
production1 manufacture or po/-sale     
disposal ( any product sold or (f]$ =   
sale 9 int]/ate comm]ce z a condition ( 
sale 9 a ,/ate :5--  7,a7 su* production
 or manufacture occurs 9 ano!r ,/ate2   
7,b7 su* requirem5t is 9 addition to !  
requirem5ts applicable to su* production
 or manufacture pursuant to ,f$]al law &
 ! laws ( ! ,/ate & locality 9 :i* su*  
production or manufacture occurs2  7,c7 

su* imposition is n o!rwise expressly   
p]mitt$ by ,f$]al law2 &  7,d7 su*      
requirem5t is en=c$ by a ,/ate's        
executive bran* or its ag5ts or         
contractors4  7#g7 ,sell] ,! t]m sell]  
does n include-- 7,a7 any m>ketplace    
provid] 7except ) respect to ! sale     
?r\gh ! m>ketplace ( products own$ by ! 
m>ketplace provid]72  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#h7 ,simil> tax ,! t]m     
simil> tax means a tax t is impos$ )    
respect to ! sale or use ( a product1   
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#i7 
,/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 
any political subdivision !re(4  7#aj7  
,tax ,! t]m tax means to-- 7,a7 impose  
an obligation on a p]son =--  7i7 !     
collection ( a sales1 use1 or simil>    
tax2 or  7ii7 ! report+ ( any in=mation 
) respect !reto2  7,b7 assess a sales1  
use or simil> tax on a p]son2  7,c7     
treat a p]son z do+ bus9ess 9 a ,/ate = 
purposes ( su* a tax2 or  7,d7 impose on
 a bus9ess or its non-resid5t own]s1    
directly or indirectly ?r\gh me*anisms  
su* z comb9$ report+ or consolidat$     
returns1 a net income tax or any o!r    
bus9ess activity tax measur$ by ! am\nt 
(1 or economic results (1 bus9ess or    
relat$ activity conduct$ 9 or d]iv$ f   
s\rces 9 ! ,/ate4  7b7 ,effective date  
,?is ,act %all apply ) respect to cal5d>
 qu>t]s beg9n+ on or aft] ,janu>y #a1   
#bjah4