,,ii  #aai? ,,congress  #a/ ,session    
,s4 #afdi  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,may #g1 #bjbe,mr4     
,tub]ville 7= himself & ,mr4 ,crapo7    
introduc$ ! foll[+ bill2 :i* 0 read     
twice & ref]r$ to ! ,committee on       
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to treat c]ta9    
m>ketplace provid]s z import]s =        
purposes ( ! excise tax on sport+ goods4
  #a4 ,%ort title ,?is ,act may be cit$ 
z ! ,sport+ ,goods ,excise ,tax         
,mod]nization ,act4  #b4 ,c]ta9         
m>ketplace provid]s treat$ z import]s = 
purposes ( ! excise tax on sport+ goods 
7a7 ,9 g5]al ,section #dafb ( ! ,int]nal
 ,rev5ue ,code ( #aihf is am5d$ by add+ 
at ! end ! foll[+ new subsection3  7c7  
,c]ta9 m>ketplace provid]s treat$ z     
import]s  7#a7 ,9 g5]al ,9 ! case ( any 
specifi$ m>ketplace sale ( a taxable    
sport+ good article1 ! m>ketplace       
provid] ) respect to su* sale %all be   
treat$ = purposes ( section #dafa z !   
import] & sell] ( su* article4  7#b7    

,specifi$ m>ketplace sale ,= purposes ( 
?is subsection1 ! t]m specifi$          
m>ketplace sale means1 ) respect to any 
article1 any sale if-- 7,a7 a m>ketplace
 provid] provides ! s]vices describ$ 9  
subp>agraphs 7,a7 & 7,b7 ( p>agraph 7#c7
 ) respect to su* sale1  7,b7 su*       
article is transport$ to ! ,unit$ ,/ates
 f outside ! ,unit$ ,/ates 9 connection 
) 7includ+ 9 anticipation (7 a sale (   
su* article1 &  7,c7 ! manufactur] ( su*
 article is n ! m>ketplace provid]      
ref]r$ to 9 subp>agraph 7,a74  7#c7     
,m>ketplace provid] ,= purposes ( ?is   
subsection1 ! t]m m>ketplace provid]    
means any p]son 9 ! trade or bus9ess (--
 7,a7 ho/+ or facilitat+ li/+s1 or      
adv]tisem5ts1 ( products = sale1 &  7,b7
 collect+ gross receipts f ! pur*as] &  
transmitt+ any portion ( su* receipts to
 ! sell]4  7#d7 ,treatm5t ( relat$      
p]sons ,= purposes ( ?is subsection1    
relat$ p]sons 7)9 ! mean+ ( subsection  
7b77#c77 %all be treat$ z "o p]son =    
purposes ( apply+ p>agraphs 7#b7 & 7#c74

  7#e7 ,taxable sport+ good article ,=  
purposes ( ?is subsection1 ! t]m taxable
 sport+ good article means any article (
 a type subject to tax "u section #dafa4
  7#f7 ,exception if tax w\ld o!rwise be
 impos$ on p]son o!r ?an pur*as]        
,p>agraph 7#a7 %all n apply ) respect to
 any sale if tax "u section #dafa w\ld  
7)\t reg>d to p>agraph 7#a77 be impos$  
on a p]son o!r ?an ! pur*as] ) respect  
to su* sale4  7#g7 ,regulations ,!      
,secret>y %all issue su* regulations or 
o!r guidance z may be necess>y or       
appropriate to c>ry out ! purposes ( ?is
 subsection1 includ+ regulations or o!r 
guidance specify+1 9 ! case ( !         
application ( p>agraph 7#d71 ! taxpay]  
treat$ z ! m>ketplace provid] = purposes
 ( p>agraph 7#a74  4  7b7 ,effective    
date ,! am5dm5t made by ?is section %all
 apply to sales dur+ cal5d> qu>t]s      
beg9n+ aft] ! date t is #fj days aft] ! 
date ( ! enactm5t ( ?is ,act4  7c7 ,no  
inf]5ce ,section #dafb7;c7 ( ! ,int]nal 
,rev5ue ,code ( #aihf %all n be appli$  

or int]pret$ z creat+ any inf]5ce )     
respect to :e!r any p]son n treat$ z an 
import] "u su* section is none!less     
prop]ly treat$ an import] = purposes (  
section #dafa4