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United States · Bill · S

S. 336 (113th)

Marketplace Fairness Act of 2013

referredUnited States· United States Congress· EN

Introduced

14 February 2013

Last action

14 February 2013 · Introduced

Status

Read twice and referred to the Committee on Finance.

Sponsors

Sen. Enzi, Michael B. [R-WY], Sen. Durbin, Richard J. [D-IL], Sen. Alexander, Lamar [R-TN], Sen. Johnson, Tim [D-SD], Sen. Boozman, John [R-AR], Sen. Reed, Jack [D-RI], Sen. Blunt, Roy [R-MO], Sen. Whitehouse, Sheldon [D-RI], Sen. Corker, Bob [R-TN], Sen. Pryor, Mark L. [D-AR], Sen. Rockefeller, John D., IV [D-WV], Sen. Klobuchar, Amy [D-MN], Sen. Franken, Al [D-MN], Sen. Heitkamp, Heidi [D-ND], Sen. Cardin, Benjamin L. [D-MD], Sen. Feinstein, Dianne [D-CA], Sen. Landrieu, Mary L. [D-LA], Sen. Manchin, Joe, III [D-WV], Sen. Levin, Carl [D-MI], Sen. Harkin, Tom [D-IA], Sen. Cowan, William M. [D-MA], Sen. Warren, Elizabeth [D-MA], Sen. King, Angus S., Jr. [I-ME], Sen. Collins, Susan M. [R-ME], Sen. Hirono, Mazie K. [D-HI], Sen. Carper, Thomas R. [D-DE], Sen. Graham, Lindsey [R-SC], Sen. Udall, Mark [D-CO], Sen. Warner, Mark R. [D-VA], Sen. Murphy, Christopher [D-CT]

Subjects

Taxation

Source updated

6 December 2025

Taxation

Official sourceDownload fileView documentsShare

Summary

Marketplace Fairness Act of 2013 - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

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

Timeline

  1. 14 February 2013

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 14 February 2013

    Introduced

    Introduced in Senate

    Source: IntroReferral

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 14 February 2013

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 14 February 2013

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 14 February 2013

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Sponsors

Related records

Sources

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