,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #cgi  ,,9 ,,! ,,h\se ,,(            
,,repres5tatives  ,janu>y #i1 #bjai,mr4 
,gibbs 7= himself & ,mr4 ,gian=te7      
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 ( #bjai4  #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]1 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 ,act1  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*ase1 &  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*ases1 &  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]1 or  7,b7 to      
provide to su* ,/ate any in=mation ab\t 

su* pur*as]s1 o!r ?an--  7i7 ! zip code 
areas 9 :i* su* pur*as]s 7 locat$ 9 su* 
,/ate at ! "t ( ! pur*ases1 &  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]1 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 #bjbj1 & %all apply ) respect to    
pur*ases t occur on & aft] su* date4