A bill to eliminate restrictions on the taxing power of the State to impose, collect, and administer State and local sales and use taxes on sales in interstate commerce.

Summary

Allows any State, or political subdivision thereof, to impose a sales or use tax on: (1) any interstate sale of tangible personal property by a person located outside such State or political subdivision; or (2) the use of tangible personal property in such State or political subdivision acquired through any interstate sale by a resident of such State or political subdivision. Defines "interstate sale" as a sale in which tangible personal property sold is shipped or delivered by common carrier or the United States Postal Service to the purchaser in a State from a point outside such State.

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

Timeline

1. 3 March 1987

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 3 March 1987

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 6 November 1987

   Committee

   Subcommittee on Taxation and Debt Management. Hearings held.

   Source: Committee

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

1 official file

• Introduced in Senate

  summary · EN · 3 March 1987

  Open at official source

Sponsors

• Sen. Burdick, Quentin N. [D-ND] · D · Sponsor
• Sen. Stafford, Robert T. [R-VT] · R · Sponsor
• · ssfi00 · Standing

Related records

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