Tax and Fee Collection Fairness Act of 2014

Summary

Tax and Fee Collection Fairness Act of 2014 - Prohibits a state from requiring any person to collect from, or remit on behalf of, any other person any state or local fee, tax, or surcharge imposed on a purchaser or user with respect to the purchase or use of any product or service within a state, unless there is transactional nexus between the person from whom the state seeks to require such collection or remittance and the purchaser or user of such product or service. Defines "transactional nexus" as a direct monetary transaction between the person required to collect or remit the fee, tax, or surcharge and the purchaser or user upon whom the fee, tax, or surcharge is imposed.

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

Timeline

No timeline events have been ingested for this record yet.

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 29 July 2014

  ViewDownloadOpen at official source

• Introduced in House (PDF)

  Introduced in House · EN · 29 July 2014

  ViewDownloadOpen at official source

• Introduced in House

  summary · EN · 29 July 2014

  Open at official source

Sponsors

No sponsors or actors listed by the source.

Related records

No cross-record relationships stored yet.