Business Activity Tax Simplification Act of 2019

Summary

Business Activity Tax Simplification Act of 2019 This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.) The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.

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Timeline

1. 3 June 2019

   Introduced

   Referred to the House Committee on the Judiciary.

   Source: IntroReferral

2. 3 June 2019

   Introduced

   Introduced in House

   Source: IntroReferral

3. 3 June 2019

   Introduced

   Introduced in House

   Source: IntroReferral

4. 28 June 2019

   Referred

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

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in House · 3 June 2019 · Official file

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 3 June 2019

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 3 June 2019

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 3 June 2019

  Open at official source

Sponsors

• STEVE CHABOT · R · Sponsor
• Rep. Scott, Robert C. "Bobby" [D-VA-3] · D · Sponsor
• John Joyce · R · Cosponsor
• Ben Cline · R · Cosponsor
• · hsju00 · Standing

Related records

• related to ← Business Activity Tax Simplification Act of 2018