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United States · Bill · HR

H.R. 1083 (111th)

Business Activity Tax Simplification Act of 2009

referredUnited States· United States Congress· EN

Introduced

13 February 2009

Last action

16 March 2009 · Referred

Status

Referred to the Subcommittee on Commercial and Administrative Law.

Sponsors

Rep. Boucher, Rick [D-VA-9], ROBERT GOODLATTE, Rep. Davis, Artur [D-AL-7], Rep. Bachmann, Michele [R-MN-6], Rep. Herseth Sandlin, Stephanie [D-SD-At Large], WALTER JONES, Rep. Scott, Robert C. "Bobby" [D-VA-3], Jim Jordan, Rep. Weiner, Anthony D. [D-NY-9], Rep. Pence, Mike [R-IN-6], Rep. Wilson, Joe [R-SC-2], Robert Wittman, ALCEE HASTINGS, Rep. Meeks, Gregory W. [D-NY-5], Sheila Jackson Lee, Trent Franks, Doug Lamborn, Thomas Rooney, Rep. Gallegly, Elton [R-CA-21], Rep. Forbes, J. Randy [R-VA-4], Zoe Lofgren, Rep. Fleming, John [R-LA-4], Rep. Ellsworth, Brad [D-IN-8], Rep. Coble, Howard [R-NC-6], Rep. Johnson, Henry C. "Hank" [D-GA-4], Ted Poe

Subjects

Taxation

Source updated

14 August 2025

Taxation

Summary

Business Activity Tax Simplification Act of 2009 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 February 2009

    Introduced

    Referred to the House Committee on the Judiciary.

    Source: IntroReferral

  2. 13 February 2009

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 February 2009

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 16 March 2009

    Referred

    Referred to the Subcommittee on Commercial and Administrative Law.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

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Sources

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