State Excise Sales, and Transaction Tax Enforcement Act of 1999

Summary

State Excise, Sales, and Transaction Tax Enforcement Act of 1999 - Amends the Federal judicial code to require the owners and operators of tribal retail enterprises to collect and remit applicable qualified State taxes. Allows a State to bring an action in a district court: (1) for a declaratory judgment concerning the applicability or lawfulness of a qualified State tax; or (2) against a tribal retail enterprise or the Indian tribe or a tribal member that owns or operates the enterprise to enforce the collection or remittance of an applicable qualified State tax. Defines a "qualified State tax" as any lawfully imposed, nondiscriminatory excise, sales, or transaction tax imposed by a State on a purchase of a good or service from a tribal retail enterprise by a person who is not a member of the Indian tribe that is (or with respect to which a member is) the owner or operator of the tribal enterprise, excluding any State tax otherwise described if: (1) the tribal retail enterprise is exempted under State law from collecting and remitting that tax because the associated Indian tribe imposes and collects an equivalent tax; (2) the State has waived the applicability of that tax to a purchase from the enterprise by a person who is not a member of the associated tribe that is (or with respect to which a member is) the owner or operator of the enterprise; (3) the tax is the subject of an agreement between an enterprise and a State that exempts that enterprise from collecting and remitting that tax; or (4) the incidence of which falls on an Indian tribe or a member of an Indian tribe.

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3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 4 March 1999

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 4 March 1999

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• Introduced in Senate

  summary · EN · 4 March 1999

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