Business Activity Tax Simplification Act of 2007

Summary

Business Activity Tax Simplification Act of 2007 - 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 Senate (text)

  Introduced in Senate · EN · 28 June 2007

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 28 June 2007

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• Introduced in Senate

  summary · EN · 28 June 2007

  Open at official source

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