,,ii  #aaith ,,congress  #ast ,session  
,s4 #afdi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #g1       
#bjbe,mr4 ,tuberville 7for himself and  
,mr4 ,crapo7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to treat certain marketplace  
providers as importers for purposes of  
the excise tax on sporting goods4  #a4  
,short title ,this ,act may be cited as 
the ,sporting ,goods ,excise ,tax       
,modernization ,act4  #b4 ,certain      
marketplace providers treated as        
importers for purposes of the excise tax
 on sporting goods  7a7 ,in general     
,section #dafb of the ,internal ,revenue
 ,code of #aihf is amended by adding at 
the end the following new subsection3   
7c7 ,certain marketplace providers      
treated as importers  7#a7 ,in general  
,in the case of any specified           
marketplace sale of a taxable sporting  
good article1 the marketplace provider  

with respect to such sale shall be      
treated for purposes of section #dafa as
 the importer and seller of such        
article4  7#b7 ,specified marketplace   
sale ,for purposes of this subsection1  
the term specified marketplace sale     
means1 with respect to any article1 any 
sale if-- 7,a7 a marketplace provider   
provides the services described in      
subparagraphs 7,a7 and 7,b7 of paragraph
 7#c7 with respect to such sale1  7,b7  
such article is transported to the      
,united ,states from outside the ,united
 ,states in connection with 7including  
in anticipation of7 a sale of such      
article1 and  7,c7 the manufacturer of  
such article is not the marketplace     
provider referred to in subparagraph    
7,a74  7#c7 ,marketplace provider ,for  
purposes of this subsection1 the term   
marketplace provider means any person in
 the trade or business of-- 7,a7 hosting
 or facilitating listings1 or           
advertisements1 of products for sale1   
and  7,b7 collecting gross receipts from

 the purchaser and transmitting any     
portion of such receipts to the seller4 
7#d7 ,treatment of related persons ,for 
purposes of this subsection1 related    
persons 7within the meaning of          
subsection 7b77#c77 shall be treated as 
one person for purposes of applying     
paragraphs 7#b7 and 7#c74  7#e7 ,taxable
 sporting good article ,for purposes of 
this subsection1 the term taxable       
sporting good article means any article 
of a type subject to tax under section  
#dafa4  7#f7 ,exception if tax would    
otherwise be imposed on person other    
than purchaser ,paragraph 7#a7 shall not
 apply with respect to any sale if tax  
under section #dafa would 7without      
regard to paragraph 7#a77 be imposed on 
a person other than the purchaser with  
respect to such sale4  7#g7 ,regulations
 ,the ,secretary shall issue such       
regulations or other guidance as may be 
necessary or appropriate to carry out   
the purposes of this subsection1        
including regulations or other guidance 

specifying1 in the case of the          
application of paragraph 7#d71 the      
taxpayer treated as the marketplace     
provider for purposes of paragraph 7#a74
  4  7b7 ,effective date ,the amendment 
made by this section shall apply to     
sales during calendar quarters beginning
 after the date that is #fj days after  
the date of the enactment of this ,act4 
7c7 ,no inference ,section #dafb7;c7 of 
the ,internal ,revenue ,code of #aihf   
shall not be applied or interpreted as  
creating any inference with respect to  
whether any person not treated as an    
importer under such section is          
nonetheless properly treated an importer
 for purposes of section #dafa4