,,ii  #aafth ,,congress  #ast ,session  
,s4 #bcej  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,july #ca1     
#bjai,mrs4 ,shaheen 7for herself1 ,mr4  
,wyden1 ,ms4 ,hassan1 and ,mr4 ,merkley7
 introduced the following bill2 which   
was read twice and referred to the      
,committee on ,finance  ,a ,,bill  ,to  
prohibit ,states from retroactively     
imposing a sales tax collection duty on 
a remote seller1 and for other purposes4
  #a4 ,short title ,this ,act may be    
cited as the ,online ,sales ,simplicity 
and ,small ,business ,relief ,act of    
#bjai4  #b4 ,ban on retroactive taxation
 of internet commerce ,a ,state may not 
impose a sales tax collection duty on a 
remote seller for any sale that occurred
 prior to ,june #ba1 #bjah4  #c4        
,orderly phase-in of compliance         
obligations ,a ,state may impose a sales
 tax collection duty on a remote seller 
only for a sale that occurs after       
,january #a1 #bjba4  #d4 ,small business
 remote seller exemption ,in the case of

 a sale made by a small business remote 
seller1 no ,state may impose a sales tax
 collection duty on any person other    
than the purchaser if the sale is made  
on or after ,june #ba1 #bjah1 and before
 the date that is #cj days after the    
date on which the ,states develop and   
,congress approves an interstate        
compact1 applicable to the ,state and   
sale1 governing the imposition of tax   
collection duties on remote sellers4    
#e4 ,sense of ,congress ,it is the sense
 of ,congress that the ,states should   
develop an interstate compact for the   
collection of sales tax by remote       
sellers that identifies a clearly       
defined minimum substantial nexus       
between the remote seller and the taxing
 ,state1 that simplifies registration1  
collection1 remittance1 auditing1 and   
other compliance processes to the       
greatest extent possible in order to    
avoid undue burdens on interstate       
commerce1 and that1 due to such         
simplification1 eliminates the need for 

the continuation of the small business  
remote seller exemption under section   
#d4  #f4 ,definitions ,in this ,act3    
7#a7 ,remote seller ,the term remote    
seller means a person without a physical
 presence in the ,state who makes a sale
 in the ,state4  7#b7 ,physical presence
  7,a7 ,in general ,except as provided  
in subparagraph 7,b71 the term physical 
presence means1 with respect to a       
person1 that a person's business        
activities in the ,state include any of 
the following during such person's      
taxable year3  7i7 ,being an individual 
physically in the ,state1 or assigning  
one or more employees to be in the      
,state4  7ii7 ,using the services of an 
agent 7excluding an employee7 to        
establish or maintain a market in the   
,state1 if such agent does not perform  
business services in the ,state for any 
other person during such taxable year4  
7iii7 ,the leasing or owning of tangible
 personal property 7other than digital  
or alphanumeric data7 or of real        

property in the ,state4  7,b7 ,exception
 ,a person does not have physical       
presence in a ,state if the person's    
physical presence in the ,state under   
subparagraph 7,a7 was for less than #ae 
days in a taxable year 7or a greater    
number of days if provided by ,state    
law71 or if the person's physical       
presence in the ,state was solely for   
the purpose of conducting limited or    
transient business activity4  7#c7      
,sales tax collection duty ,the term    
sales tax collection duty means-- 7,a7  
an obligation imposed on a person1      
including a person other than the actual
 seller1 to--  7i7 pay or collect a     
sales1 use1 or similar tax upon the sale
 of a good or service2 or  7ii7 report  
any information with respect to such    
sale of a good or service2 or  7,b7 the 
assessment of a sales1 use1 or similar  
tax on a person4  7#d7 ,small business  
remote seller ,the term small business  
remote seller means a remote seller with
 gross annual receipts in the ,united   

,states during the preceding calendar   
year in an amount that is not more than 
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