United States · Bill · HR
H.R. 5267 (110th)
Business Activity Tax Simplification Act of 2008
Introduced
7 February 2008
Last action
—
Status
Referred to the Subcommittee on Commercial and Administrative Law.
Sponsors
—
Subjects
Discovery layer
Source updated
5 December 2025
Summary
Business Activity Tax Simplification Act of 2008- Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state.
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 7 February 2008
Introduced in House (PDF)
Introduced in House · EN · 7 February 2008
Introduced in House
summary · EN · 7 February 2008
Sponsors
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Sources
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- Official source: https://www.congress.gov/bill/110th-congress/house-bill/5267
- Open data entity: https://api.congress.gov/v3/bill/110/hr/5267