,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #cgi  ,,in ,,the ,,house ,,of   
,,representatives  ,january #i1         
#bjai,mr4 ,gibbs 7for himself and ,mr4  
,gianforte7 introduced the following    
bill2 which was referred to the         
,committee on the ,judiciary  ,a ,,bill 
,to limit the authority of a ,state to  
require remote sellers to collect taxes 
and fees owed by purchasers then located
 in such ,state incident to their       
purchases of goods and services from    
such sellers1 and for other purposes4   
#a4 ,short title ,this ,act may be cited
 as the ,protecting ,businesses from    
,burdensome ,compliance ,cost ,act of   
#bjai4  #b4 ,limitation on ,authority of
 ,states ,to ,require ,remote ,sellers  
,to ,collect ,taxes and ,fees ,owed by  
,purchasers of ,goods and ,services  7a7
 ,limitation ,except as provided in     
subsection 7b71 a ,state may not require
 a remote seller--  7#a7 to collect a   
tax or fee owed by a purchaser then     
located in such ,state incident to the  

purchase of a good or service from such 
seller1 or  7#b7 to collect information 
incident to the purchase of a such good 
or service from such seller by such     
purchaser1  if such seller does not have
 a physical presence in such ,state at  
the time of such purchase4  7b7         
,exception ,subsection 7a7 shall not    
apply with respect to the purchase of a 
good or service if-- 7#a7 such purchase 
occurs after the effective date of this 
,act1  7#b7 the tax or fee described in 
such subsection-- 7,a7 is imposed only  
on a purchaser pursuant to a statute    
then in effect in the ,state in which   
the purchaser is located at the time of 
such purchase1 and  7,b7 is also payable
 incident to purchases throughout such  
,state of such good or service1 and     
payable at a uniform rate that does not 
exceed the combined rate of the ,state  
and local taxes and fees payable by     
purchasers in such ,state of such good  
or service from sellers physically      
present in such ,state at the time of   

such purchases1 and  7#c7 such statute  
does not require a remote seller--  7,a7
 to remit to more than a single location
 in such ,state1 taxes and fees owed by 
purchasers then located in such ,state  
and collected by such seller1 or  7,b7  
to provide to such ,state any           
information about such purchasers1 other
 than--  7i7 the zip code areas in which
 such purchasers were located in such   
,state at the time of the purchases1 and
  7ii7 the aggregate amount of such     
taxes or fees collected by such seller  
owed by such purchasers in a particular 
zip code area4  #c4 ,prohibition of     
,authority of ,subdivisions of ,states  
,a subdivision of a ,state may not      
require a remote seller-- 7#a7 to       
collect a tax or fee owed by a purchaser
 then located in such ,state 7or in such
 subdivision7 incident to the purchase  
of a good or service from such seller1  
or  7#b7 to collect information incident
 to such purchase4  #d4 ,definitions    
,for purposes of this ,act3  7#a7       

,remote seller ,the term remote seller  
means a person that sells a good or     
service and that does not have a        
physical presence in the ,state in which
 purchaser is located at the time the   
purchase of such good or service occurs4
  7#b7 ,state ,the term #8#8,state''    
means any of the several ,states1 the   
,district of ,columbia1 or a            
commonwealth1 territory1 or possession  
of the ,united ,states4  #e4 ,effective 
,date ,this ,act shall take effect on   
,january #a1 #bjbj1 and shall apply with
 respect to purchases that occur on and 
after such date4