United States · Bill · HR
H.R. 7184 (115th)
No Retroactive Online Taxation Act of 2018
Introduced
28 November 2018
Last action
—
Status
Referred to the House Committee on the Judiciary.
Sponsors
—
Subjects
Discovery layer
Source updated
11 August 2025
Summary
No Retroactive Online Taxation Act of 2018 This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.
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Votes
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Versions
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Documents
3 official files
Introduced in House (text)
Introduced in House (text)
Introduced in House · EN · 28 November 2018
Introduced in House (PDF)
Introduced in House · EN · 28 November 2018
Introduced in House
summary · EN · 28 November 2018
Sponsors
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Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/115th-congress/house-bill/7184
- Open data entity: https://api.congress.gov/v3/bill/115/hr/7184