,i  #aae? ,,congress  #b;d ,session  ,h4
 ,r4 #gahd  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,novemb] #bh1         
#bjah,mr4 ,s5s5br5n] introduc$ ! foll[+ 
bill2 :i* 0 ref]r$ to ! ,committee on ! 
,judici>y  ,a ,,bill  ,to provide = a   
ban on ! retroactive taxation ( int]net 
comm]ce1 & = o!r purposes4  #a4 ,%ort   
title ,?is ,act may be cit$ z ! ,no     
,retroactive ,onl9e ,taxation ,act (    
#bjah4  #b4 ,ban on retroactive taxation
 ( int]net comm]ce  7a7 ,9 g5]al ,a     
,/ate may n impose a sales tax          
collection duty on a remote sell] = any 
sale t occurr$ prior to ,june #ba1      
#bjah4  7b7 ,rule reg>d+ prior          
collection ,subsection 7a7 does n apply 
9 ! case ( any sales tax collect$ or    
paid by a remote sell] prior to ,june   
#ba1 #bjah4  #c4 ,def9itions ,9 ?is     
,act3 7#a7 ,physical pres5ce  7,a7 ,9   
g5]al ,except z provid$ 9 subp>agraph   
7,b71 ! t]m physical pres5ce means1 )   
respect to a p]son1 t a p]son's bus9ess 
activities 9 ! ,/ate mu/ include at lea/

 "o ( ! foll[+ dur+ su* p]son's taxable 
ye>3  7i7 ,be+ an individual physically 
9 ! ,/ate1 or assign+ "o or m employees 
to be 9 ! ,/ate4  7ii7 ,us+ ! s]vices ( 
an ag5t 7exclud+ an employee7 to e/abli%
 or ma9ta9 a m>ket 9 ! ,/ate1 if su*    
ag5t does n p]=m s]vices 9 ! ,/ate = any
 o!r p]son dur+ su* taxable ye>4  7iii7 
,! leas+ or own+ ( tangible p]sonal     
prop]ty 7o!r ?an s(tw>e1 digital or     
alphanum]ic data1 or tangible p]sonal   
prop]ty tempor>ily /or$ by an unrelat$  
p]son provid+ fulfillm5t s]vices7 or (  
real prop]ty 9 ! ,/ate4  7,b7 ,exception
 ,a p]son does n h physical pres5ce 9 a 
,/ate if ! p]son's physical pres5ce 9 ! 
,/ate "u subp>agraph 7,a7 0 = less ?an  
#ae days 9 a taxable ye> 7or a great]   
numb] ( days if provid$ by ,/ate law71  
or if ! p]son's physical pres5ce 9 !    
,/ate 0 solely = ! purpose ( conduct+   
limit$ or transi5t bus9ess activity4    
7#b7 ,remote sell] ,! t]m remote sell]  
means a p]son )\t a physical pres5ce 9 a
 ,/ate :o makes a sale into ! ,/ate4    

7#c7 ,sales tax collection duty ,! t]m  
sales tax collection duty means--  7,a7 
an obligation impos$ on a p]son1 includ+
 a p]son o!r ?an ! actual sell]1 to--   
7i7 pay or collect a sales1 use1 or     
simil> tax ^u ! sale ( a good or s]vice2
 or  7ii7 report any in=mation ) respect
 to su* sale ( a good or s]vice2 or     
7,b7 ! assessm5t ( a sales1 use or      
simil> tax on a p]son4