Streamlined Sales and Use Tax Act

Summary

Streamlined Sales and Use Tax - Grants the consent of Congress to the November 12, 2002, Streamlined Sales and Use Tax Agreement. Expresses the sense of Congress that such Agreement provides sufficient simplification and uniformity to warrant Federal authorization to States that are parties to the Agreement to require remote sellers to collect and remit the sales and use taxes of such States and of local taxing jurisdictions of such States. States that the purpose of this Act is to effectuate that limited authority, and not to grant additional authority unrelated to the accomplishment of that purpose. States that once 10 States comprising at least 20 percent of the total population of all States imposing a sales tax have petitioned for membership under the Streamlined Sales and Use Tax Agreement, have been found to be in compliance with the Agreement pursuant to the terms of the Agreement, have become Member States under the Agreement, and the necessary operational aspects of the Agreement have been implemented, any Member State under the Agreement is authorized, notwithstanding any other provision of law, to require all sellers not qualifying for the small business exception provided by this Act to collect and remit sales and use taxes with respect to remote sales to purchasers located in such State. Establishes minimum simplification requirements.

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

Timeline

1. 15 October 2003

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 15 October 2003

   Introduced

   Sponsor introductory remarks on measure. (CR S12620)

   Source: IntroReferral

3. 15 October 2003

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 15 October 2003 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 15 October 2003

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 15 October 2003

  ViewDownloadOpen at official source

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• Introduced in Senate

  summary · EN · 15 October 2003

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Enzi, Michael B. [R-WY] · R · Sponsor
• Sen. Dorgan, Byron L. [D-ND] · D · Sponsor
• Sen. Chafee, Lincoln [R-RI] · R · Sponsor
• Sen. Hagel, Chuck [R-NE] · R · Sponsor
• Sen. Hutchison, Kay Bailey [R-TX] · R · Sponsor
• Sen. Voinovich, George V. [R-OH] · R · Sponsor
• Sen. Thomas, Craig [R-WY] · R · Sponsor
• Sen. Breaux, John B. [D-LA] · D · Sponsor
• Sen. Bingaman, Jeff [D-NM] · D · Sponsor
• Sen. Graham, Bob [D-FL] · D · Sponsor
• Sen. Johnson, Tim [D-SD] · D · Sponsor
• Sen. Nelson, Ben [D-NE] · D · Sponsor
• Sen. Rockefeller, John D., IV [D-WV] · D · Sponsor
• Sen. Coleman, Norm [R-MN] · R · Cosponsor
• Sen. Alexander, Lamar [R-TN] · R · Cosponsor
• Sen. Conrad, Kent [D-ND] · D · Cosponsor
• Sen. Carper, Thomas R. [D-DE] · D · Cosponsor
• Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
• Sen. Lincoln, Blanche L. [D-AR] · D · Cosponsor
• Sen. Leahy, Patrick J. [D-VT] · D · Cosponsor
• Sen. Crapo, Mike [R-ID] · R · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Streamlined Sales and Use Tax Act