,,ii #aafth ,,congress #ast ,session ,s4 #abh ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,january #ae1 #bjai,mr4 ,tester 7for himself1 ,mr4 ,wyden1 ,mrs4 ,shaheen1 ,ms4 ,hassan1 and ,mr4 ,merkley7 introduced the following bill2 which was read twice and referred to the ,committee on ,finance ,a ,,bill ,to regulate certain ,state impositions on interstate commerce4 #a4 ,short title ,this ,act may be cited as the ,stop ,taxing ,our ,potential ,act of #bjai4 #b4 ,minimum jurisdictional standards for ,state and local sales and use tax collection 7a7 ,in general ,a ,state may not-- 7#a7 impose an obligation on a person for-- 7,a7 the collection of a sales tax1 use tax1 or any similar tax2 or 7,b7 the reporting of any information with respect to a tax described in subparagraph 7,a72 7#b7 assess any tax described in paragraph 7#a77;,a7 on a person2 or 7#c7 treat a person as doing business in a ,state for purposes of any tax described in paragraph 7#a77;,a71 unless such person had a physical presence in the ,state during the calendar quarter with respect to which such obligation or assessment is imposed4 7b7 ,requirements for physical presence 7#a7 ,in general ,for purposes of subsection 7a71 a person has a physical presence in a ,state only if such person's business activities in the ,state include any of the following during the calendar quarter3 7,a7 ,maintains its commercial or legal domicile in the ,state4 7,b7 ,owns1 holds a leasehold interest in1 or maintains real property such as a retail store1 warehouse1 distribution center1 manufacturing operation1 or assembly facility in the ,state4 7,c7 ,leases or owns tangible personal property 7other than computer software7 of more than de minimis value in the ,state4 7,d7 ,has one or more employees1 agents1 or independent contractors present in the ,state who provide on-site design1 installation1 or repair services on behalf of the remote seller4 7,e7 ,has one or more employees1 exclusive agents or exclusive independent contractors present in the ,state who engage in activities that substantially assist the person to establish or maintain a market in the ,state4 7,f7 ,maintains an office in the ,state at which it regularly employs three or more employees for any purpose4 7#b7 ,de minimis physical presence ,for purposes of this section1 the term physical presence shall not include-- 7,a7 entering into an agreement under which a person1 for a commission or other consideration1 directly or indirectly refers potential purchasers to a person outside the ,state1 whether by an internet-based link or platform1 internet website or otherwise2 7,b7 any presence in a ,state1 as described in section #b7;b77#a71 for less than #ae days in a taxable year 7or a greater number of days if provided by ,state law72 7,c7 product placement1 setup1 or other services offered in connection with delivery of products by an interstate or in-,state carrier or other service provider2 7,d7 internet advertising services provided by in-,state residents which are not exclusively directed towards1 or do not solicit exclusively1 in-,state customers2 7,e7 ownership by a person outside the ,state of an interest in a limited liability company or similar entity organized or with a physical presence in the ,state2 7,f7 the furnishing of information to customers or affiliates in such ,state1 or the coverage of events or other gathering of information in such ,state by such person1 or his representative1 which information is used or disseminated from a point outside the ,state2 or 7,g7 business activities directly relating to such person's potential or actual purchase of goods or services within the ,state if the final decision to purchase is made outside the ,state4 7c7 ,protection of non-,sellers ,a ,state may not impose or assess a sales1 use1 or similar tax on a person or impose an obligation to collect or report any information with respect thereto1 unless such person is either a purchaser or a seller having a physical presence in the ,state4 #c4 ,dispute resolution ,the district courts of the ,united ,states shall have original jurisdiction over civil actions to enforce the provisions of this ,act1 including authority to issue declaratory judgments pursuant to section #bbja of title #bh1 ,united ,states ,code1 and1 notwithstanding the provisions of section #acda of such title1 injunctive relief1 as necessary to carry out any provision of this ,act4 #d4 ,definitions and effective date 7a7 ,definitions ,for purposes of this ,act3 7#a7 ,marketplace provider ,the term marketplace provider includes any person1 other than a seller1 who facilitates a sale4 ,for purposes of this subsection1 a person facilitates a sale when the person both-- 7,a7 lists or advertises products for sale in any forum1 including a catalog or internet website2 and 7,b7 either directly or indirectly through agreements or arrangements with third parties1 collects gross receipts from the customer and transmits those receipts to the marketplace seller1 whether or not such person deducts any fees or other amounts from those receipts prior to transferring them to the marketplace seller4 7#b7 ,marketplace seller ,the term marketplace seller means a person that has any sales facilitated by a marketplace provider4 7#c7 ,person ,the term person has the meaning given such term by section #a of title #a1 ,united ,states ,code4 ,each corporation that is a member of a group of affiliated corporations1 whether unitary or not1 is itself a separate person4 7#d7 ,product ,the term product includes any good or service1 tangible or intangible4 7#e7 ,referrer ,the term referrer shall mean every person who-- 7,a7 contracts or otherwise agrees with a seller to list multiple products for sale and the sales prices thereof in any forum1 including a catalog or internet website2 7,b7 receives a fee1 commission1 or other consideration from a seller for the listing2 7,c7 transfers1 via telephone1 internet link1 or otherwise1 a customer to the seller or the seller's website to complete a purchase2 and 7,d7 does not collect receipts from the customer for the transaction4 7#f7 ,seller ,the term seller does not include-- 7,a7 any marketplace provider 7except with respect to the sale through the marketplace of products owned by the marketplace provider72 7,b7 any referrer2 7,c7 any carrier1 in which the seller does not have an ownership interest1 providing transportation or delivery services with respect to tangible personal property2 and 7,d7 any credit card issuer1 transaction or billing processor1 or other financial intermediary4 7#g7 ,similar tax ,the term similar tax means a tax that is imposed with respect to the sale or use of a product1 regardless of whether the tax is imposed on the person making the sale or the purchaser1 with the right or obligation of the person making the sale to obtain reimbursement for the amount of the tax from the purchaser at the time of the transaction4 7#h7 ,state ,the term ,state means the several ,states1 the ,district of ,columbia1 the ,commonwealth of ,puerto ,rico1 ,guam1 ,american ,samoa1 the ,united ,states ,virgin ,islands1 the ,commonwealth of the ,northern ,mariana ,islands1 and any other territory or possession of the ,united ,states and includes any political subdivision thereof4 7b7 ,effective date ,this ,act shall apply with respect to calendar quarters beginning on or after ,august #a1 #bjai4