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United States · Bill · HR

H.R. 1242 (100th)

Interstate Sales Tax Collection Act of 1987

openUnited States· United States Congress· EN

Introduced

25 February 1987

Last action

21 September 1988 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Sen. Dorgan, Byron L. [D-ND], Rep. Penny, Timothy J. [D-MN-1], Rep. Montgomery, G. V. (Sonny) [D-MS-3], Rep. Levin, Sander M. [D-MI-12], Rep. Daub, Hal [R-NE-2], Rep. Hayes, Charles A. [D-IL-1], Rep. Stark, Fortney Pete [D-CA-13], Rep. Morrison, Bruce A. [D-CT-3], Rep. Andrews, Michael [D-TX-25], Rep. Nielson, Howard C. [R-UT-3], Rep. Guarini, Frank J. [D-NJ-14], Rep. Hamilton, Lee H. [D-IN-9], Rep. Murphy, Austin J. [D-PA-20], Rep. Lipinski, William O. [D-IL-3], Rep. Ackerman, Gary L. [D-NY-5], Rep. Frank, Barney [D-MA-4], Sen. Boxer, Barbara [D-CA], Rep. Oberstar, James L. [D-MN-8], Rep. Fawell, Harris W. [R-IL-13], Rep. Lancaster, H. Martin [D-NC-3], Rep. Lewis, John [D-GA-5], Rep. Davis, Jack [R-IL-4], Rep. Savage, Gus [D-IL-2], Rep. Atkins, Chester G. [D-MA-5], Rep. Madigan, Edward R. [R-IL-15], Rep. Buechner, Jack [R-MO-2], Sen. Johnson, Tim [D-SD], Rep. Sabo, Martin Olav [D-MN-5], Rep. Bereuter, Doug [R-NE-1], Rep. Tauzin, W. J. (Billy) [R-LA-3], Rep. Vento, Bruce F. [D-MN-4], Rep. Borski, Robert A. [D-PA-3], Rep. Boehlert, Sherwood [R-NY-24], Rep. Kaptur, Marcy [D-OH-9], Rep. Miller, John R. [R-WA-1], Rep. Wolpe, Howard E. [D-MI-3], Rep. Skaggs, David E. [D-CO-2], Rep. Synar, Mike [D-OK-2], Rep. Coyne, William J. [D-PA-14], Rep. Schneider, Claudine [R-RI-2], Rep. Clay, William (Bill) [D-MO-1], Rep. Feighan, Edward F. [D-OH-19], Rep. Chapman, Jim [D-TX-1], Rep. Owens, Major R. [D-NY-11], Rep. Bryant, John W. [D-TX-5]

Subjects

Taxation

Source updated

28 August 2025

Taxation

Official sourceView documentsShare

Summary

Interstate Sales Tax Collection Act of 1987 - Allows any State or political subdivision to require retailers engaged in business in that State to collect a State and local sales or use tax on the sale or use of tangible personal property shipped or delivered into that State or political subdivision. Amends the Internal Revenue Code to require interstate retailers to file information returns with the Internal Revenue Service for the purpose of assisting States in the collection of such sales or use taxes. Authorizes disclosure of such information to State tax officials. Imposes penalties for failure to file such information returns.

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

Timeline

  1. 25 February 1987

    Introduced

    Referred to House Committee on The Judiciary.

    Source: IntroReferral

  2. 25 February 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 25 February 1987

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 2 March 1987

    Referred

    Referred to Subcommittee on Monopolies and Commercial Law.

    Source: Committee

  5. 4 March 1987

    Referred

    Referred to Subcommittee on Select Revenue Measures.

    Source: Committee

  6. 13 May 1987

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  7. 5 November 1987

    Committee

    Forwarded by Subcommittee to Full Committee (Amended).

    Source: Committee

  8. 5 November 1987

    Committee

    Subcommittee Consideration and Mark-up Session Held.

    Source: Committee

  9. 30 March 1988

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  10. 28 April 1988

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  11. 21 September 1988

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

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Documents

1 official file

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Sponsors

Related records

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Sources

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