Equity in Interstate Competition Act of 1989

Summary

Equity in Interstate Competition Act of 1989 - Empowers any State and the District of Columbia to require a person to collect a State sales tax imposed with respect to the sale of tangible personal property if: (1) the destination of sale is in such State; and (2) the person engages in regular or systematic soliciting of sales there and has, within a specified one-year period, gross receipts from the sale of such property that exceed either $500,000 within the State or $12,500,000 nationally. Lists requirements that will qualify certain local sales taxes for treatment as State sales taxes. Restricts the authority of a State with respect to accounting and reporting requirements applied to those collecting and paying State sales tax. Applies State law to those collecting the taxes.

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2 official files

• Introduced in Senate (text)

  Introduced in Senate · EN

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 1 March 1989

  Open at official source

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