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United States · Bill · HR

H.R. 1933 (116th)

Online Sales Simplicity and Small Business Relief Act of 2019

referredUnited States· United States Congress· EN

Introduced

27 March 2019

Last action

3 May 2019 · Referred

Status

Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

Sponsors

Rep. Sensenbrenner, F. James, Jr. [R-WI-5], Rep. Eshoo, Anna G. [D-CA-18], Rep. Duncan, Jeff [R-SC-3], Rep. Lofgren, Zoe [D-CA-18], Rep. Kuster, Ann M. [D-NH-2], Rep. Pappas, Chris [D-NH-1], Rep. Gallagher, Mike [R-WI-8], Rep. Rouzer, David [R-NC-7], Rep. Cisneros, Gilbert Ray [D-CA-31], Rep. Gosar, Paul A. [R-AZ-9], Steve Watkins, Rep. Grothman, Glenn [R-WI-6], Rep. Walker, Mark [R-NC-6], Rep. Green, Mark E. [R-TN-7]

Subjects

Taxation

Source updated

5 December 2025

Taxation

Summary

Online Sales Simplicity and Small Business Relief Act of 201 9 This bill prohibits states from imposing a sales tax collection duty on certain remote sellers. A "remote seller" is a person without a physical presence in a state who makes a sale in the state. A state may impose a sales tax collection duty on a remote seller only for a sale that occurs after January 1, 2019. In the case of a small business remote seller (no more than $10 million in gross annual receipts in the United States), a state may not impose a sales tax collection duty on any person other than the purchaser if the sale is made (1) on or after June 21, 2018; and (2) before the date that is 30 days after the states develop and Congress approves an interstate compact, applicable to the state and sale, governing the imposition of tax collection duties on remote sellers.

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

Timeline

  1. 27 March 2019

    Introduced

    Referred to the House Committee on the Judiciary.

    Source: IntroReferral

  2. 27 March 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 27 March 2019

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 3 May 2019

    Referred

    Referred to the Subcommittee on Antitrust, Commercial, and Administrative Law.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

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  • Introduced in House (text)

    Introduced in House · EN · 27 March 2019

    ViewDownloadOpen at official source

  • Introduced in House (PDF)

    Introduced in House · EN · 27 March 2019

    ViewDownloadOpen at official source

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  • Introduced in House

    summary · EN · 27 March 2019

    Open at official source

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Sponsors

Related records

Sources

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