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United States · Bill · HR

H.R. 3179 (112th)

Marketplace Equity Act of 2011

openUnited States· United States Congress· EN

Introduced

13 October 2011

Last action

24 July 2012 · Committee

Status

Committee Hearings Held.

Sponsors

Steve Womack, Jackie Speier, Ted Poe, Mario Diaz-Balart, Dennis Ross, CAROLYN MALONEY, Sen. Welch, Peter [D-VT], Betty McCollum, JOHN DUNCAN, Rep. Miller, Brad [D-NC-13], Rep. Shuler, Heath [D-NC-11], Rep. Ellmers, Renee L. [R-NC-2], GENE GREEN, Eric Crawford, MICHAEL CAPUANO, Kristi Noem, Theodore Deutch, Rep. Chu, Judy [D-CA-28], Rep. Kelly, Mike [R-PA-16], Lou Barletta, Maxine Waters, Rep. Gibson, Christopher P. [R-NY-19], Rep. Scott, Robert C. "Bobby" [D-VA-3], Linda Sánchez, Rep. Schock, Aaron [R-IL-18], John Larson, Rep. Cohen, Steve [D-TN-9], Rep. Johnson, Henry C. "Hank" [D-GA-4], Rep. Pingree, Chellie [D-ME-1], Kenny Marchant, Todd Young, Del. Norton, Eleanor Holmes [D-DC-At Large], Austin Scott, Rep. Quigley, Mike [D-IL-5], Rep. LaTourette, Steven C. [R-OH-14], Rep. Grimm, Michael G. [R-NY-11], Rep. Crenshaw, Ander [R-FL-4], Pete Olson, Rep. Rigell, E. Scott [R-VA-2], Steve Stivers, Rep. Bachus, Spencer [R-AL-6], K. Conaway, Colleen Hanabusa, Keith Ellison, Rep. Schakowsky, Janice D. [D-IL-9], Rep. Griffin, Tim [R-AR-2], Rep. Schwartz, Allyson Y. [D-PA-13], Charles Dent

Subjects

Taxation

Source updated

14 August 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Marketplace Equity Act of 2011 - Authorizes states to require all sellers making remote sales to collect and remit sales and use taxes with respect to such sales into the state, without regard to the location of the seller, if such states implement a simplified system for administration of sales and use tax collection for remote sellers. Requires such a system to include, at a minimum: (1) an exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales not exceeding $1 million in the United States or not exceeding $100,000 in the state, (2) a single sales and use tax return for use by remote sellers and a single revenue authority within the state with which remote sellers are required to file a tax return, and (3) a uniform tax base throughout the state. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus so as to allow such state to require such seller to collect and remit taxes.

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

Timeline

  1. 13 October 2011

    Introduced

    Referred to the House Committee on the Judiciary.

    Source: IntroReferral

  2. 13 October 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 October 2011

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 24 October 2011

    Referred

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

    Source: Committee

  5. 23 July 2012

    Committee

    Subcommittee on Courts, Commercial and Administrative Law Discharged.

    Source: Committee

  6. 24 July 2012

    Committee

    Committee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Showing 48 of 58 sponsors and actors.

Related records

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Sources

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