,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #fgbd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,septemb] #f1         
#bjah,mr4 ,gibbs 7= himself & ,mr4      
,wilson ( ,s\? ,c>ol9a7 introduc$ !     
foll[+ bill2 :i* 0 ref]r$ to !          
,committee on ! ,judici>y  ,a ,,bill    
,to limit ! au?ority ( a ,/ate to       
require remote sell]s to collect taxes &
 fees ow$ by pur*as]s !n locat$ 9 su*   
,/ate incid5t to _! pur*ases ( goods &  
s]vices f su* sell]s1 & = o!r purposes4 
#a4 ,%ort title ,?is ,act may be cit$ z 
! ,protect+ ,bus9esses f ,burd5some     
,compliance ,co/ ,act ( #bjah4  #b4     
,limitation on au?ority ( ,/ates to     
require remote sell]s to collect taxes &
 fees ow$ by pur*as]s ( goods & s]vices 
7a7 ,limitation ,except z provid$ 9     
subsection 7b71 a ,/ate may n require a 
remote sell]--  7#a7 to collect a tax or
 fee ow$ by a pur*as] !n locat$ 9 su*   
,/ate incid5t to ! pur*ase ( a good or  
s]vice f su* sell]2 or  7#b7 to collect 
in=mation incid5t to ! pur*ase ( a su*  

good or s]vice f su* sell] by su*       
pur*as]1  if su* sell] does n h a       
physical pres5ce 9 su* ,/ate at ! "t (  
su* pur*ase4  7b7 ,exception ,subsection
 7a7 %all n apply ) respect to ! pur*ase
 ( a good or s]vice if-- 7#a7 su*       
pur*ase occurs aft] ! effective date (  
?is ,act2  7#b7 ! tax or fee describ$ 9 
su* subsection-- 7,a7 is impos$ only on 
a pur*as] pursuant to a /atute !n 9     
effect 9 ! ,/ate 9 :i* ! pur*as] is     
locat$ at ! "t ( su* pur*ase2 &  7,b7 is
 also payable incid5t to pur*ases       
?r\gh\t su* ,/ate ( su* good or s]vice1 
& payable at a uni=m rate t does n exce$
 ! comb9$ rate ( ! ,/ate & local taxes &
 fees payable by pur*as]s 9 su* ,/ate ( 
su* good or s]vice f sell]s physically  
pres5t 9 su* ,/ate at ! "t ( su*        
pur*ases2 &  7#c7 su* /atute does n     
require a remote sell]-- 7,a7 to remit  
to m ?an a s+le location 9 su* ,/ate1   
taxes & fees ow$ by pur*as]s !n locat$ 9
 su* ,/ate & collect$ by su* sell]2 or  
7,b7 to provide to su* ,/ate any        

in=mation ab\t su* pur*as]s2 o!r ?an--  
7i7 ! zip code areas 9 :i* su* pur*as]s 
7 locat$ 9 su* ,/ate at ! "t ( !        
pur*ases2 &  7ii7 ! aggregate am\nt (   
su* taxes or fees collect$ by su* sell] 
ow$ by su* pur*as]s 9 a p>ticul> zip    
code area4  #c4 ,prohibition ( au?ority 
( subdivisions ( ,/ates ,a subdivision (
 a ,/ate may n require a remote sell]-- 
7#a7 to collect a tax or fee ow$ by a   
pur*as] !n locat$ 9 su* ,/ate 7or 9 su* 
subdivision7 incid5t to ! pur*ase ( a   
good or s]vice f su* sell]2 or  7#b7 to 
collect in=mation incid5t to su*        
pur*ase4  #d4 ,def9itions ,= purposes ( 
?is ,act3  7#a7 ,remote sell] ,! t]m    
remote sell] means a p]son t sells a    
good or s]vice & t does n h a physical  
pres5ce 9 ! ,/ate 9 :i* pur*as] is      
locat$ at ! "t ! pur*ase ( su* good or  
s]vice occurs4  7#b7 ,/ate ,! t]m       
#8#8,/ate'' means any ( ! sev]al ,/ates1
 ! ,di/rict ( ,columbia1 or a           
commonweal?1 t]ritory1 or possession ( !
 ,unit$ ,/ates4  #e4 ,effective date    

,?is ,act %all take effect on ,janu>y   
#a1 #bjai1 & %all apply ) respect to    
pur*ases t occur on & aft] su* date4