,,ii  #aaf? ,,congress  #a/ ,session    
,s4 #bcej  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,july #ca1 #bjai,mrs4  
,%ahe5 7= h]self1 ,mr4 ,wyd51 ,ms4      
,hassan1 & ,mr4 ,m]kley7 introduc$ !    
foll[+ bill2 :i* 0 read twice & ref]r$  
to ! ,committee on ,f9ance  ,a ,,bill   
,to prohibit ,/ates f retroactively     
impos+ a sales tax collection duty on a 
remote sell]1 & = o!r purposes4  #a4    
,%ort title ,?is ,act may be cit$ z !   
,onl9e ,sales ,simplicity & ,small      
,bus9ess ,relief ,act ( #bjai4  #b4 ,ban
 on retroactive taxation ( int]net      
comm]ce ,a ,/ate may n impose a sales   
tax collection duty on a remote sell] = 
any sale t occurr$ prior to ,june #ba1  
#bjah4  #c4 ,ord]ly phase-9 ( compliance
 obligations ,a ,/ate may impose a sales
 tax collection duty on a remote sell]  
only = a sale t occurs aft] ,janu>y #a1 
#bjba4  #d4 ,small bus9ess remote sell] 
exemption ,9 ! case ( a sale made by a  
small bus9ess remote sell]1 no ,/ate may
 impose a sales tax collection duty on  

any p]son o!r ?an ! pur*as] if ! sale is
 made on or aft] ,june #ba1 #bjah1 &    
be=e ! date t is #cj days aft] ! date on
 :i* ! ,/ates develop & ,congress       
approves an int]/ate compact1 applicable
 to ! ,/ate & sale1 gov]n+ ! imposition 
( tax collection duties on remote       
sell]s4  #e4 ,s5se ( ,congress ,x is !  
s5se ( ,congress t ! ,/ates %\ld develop
 an int]/ate compact = ! collection (   
sales tax by remote sell]s t id5tifies a
 cle>ly def9$ m9imum sub/antial nexus   
betwe5 ! remote sell] & ! tax+ ,/ate1 t 
simplifies regi/ration1 collection1     
remittance1 audit+1 & o!r compliance    
processes to ! greate/ ext5t possible 9 
ord] to avoid undue burd5s on int]/ate  
comm]ce1 & t1 due to su* simplification1
 elim9ates ! ne$ = ! cont9uation ( !    
small bus9ess remote sell] exemption "u 
section #d4  #f4 ,def9itions ,9 ?is     
,act3 7#a7 ,remote sell] ,! t]m remote  
sell] means a p]son )\t a physical      
pres5ce 9 ! ,/ate :o makes a sale 9 !   
,/ate4  7#b7 ,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 include any ( !    
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 bus9ess 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 digital or     
alphanum]ic data7 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#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 use1 or simil> tax 
on a p]son4  7#d7 ,small bus9ess remote 
sell] ,! t]m small bus9ess remote sell] 
means a remote sell] ) gross annual     
receipts 9 ! ,unit$ ,/ates dur+ ! prec$+
 cal5d> ye> 9 an am\nt t is n m ?an     
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