Marketplace Fairness Act of 2015

Summary

Marketplace Fairness Act of 2015 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. Prohibits states from beginning the exercise of the authority granted by this Act for a specified period after enactment.

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Timeline

1. 10 March 2015

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 10 March 2015

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 10 March 2015 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 10 March 2015

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 10 March 2015

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in Senate

  summary · EN · 10 March 2015

  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. Durbin, Richard J. [D-IL] · D · Sponsor
• Sen. Alexander, Lamar [R-TN] · R · Sponsor
• Sen. Heitkamp, Heidi [D-ND] · D · Sponsor
• Sen. Blunt, Roy [R-MO] · R · Sponsor
• Sen. Reed, Jack [D-RI] · D · Sponsor
• Sen. Corker, Bob [R-TN] · R · Sponsor
• Sen. Whitehouse, Sheldon [D-RI] · D · Sponsor
• Sen. King, Angus S., Jr. [I-ME] · I · Sponsor
• Sen. Collins, Susan M. [R-ME] · R · Cosponsor
• Sen. Klobuchar, Amy [D-MN] · D · Cosponsor
• Sen. Graham, Lindsey [R-SC] · R · Cosponsor
• Sen. Boozman, John [R-AR] · R · Cosponsor
• Sen. Franken, Al [D-MN] · D · Cosponsor
• Sen. Cardin, Benjamin L. [D-MD] · D · Cosponsor
• Sen. Manchin, Joe, III [D-WV] · D · Cosponsor
• Sen. Warner, Mark R. [D-VA] · D · Cosponsor
• Sen. Kaine, Tim [D-VA] · D · Cosponsor
• Sen. Baldwin, Tammy [D-WI] · D · Cosponsor
• Sen. Warren, Elizabeth [D-MA] · D · Cosponsor
• Sen. Feinstein, Dianne [D-CA] · D · Cosponsor
• Sen. Donnelly, Joe [D-IN] · D · Cosponsor
• Sen. Rounds, Mike [R-SD] · R · Cosponsor
• Sen. Markey, Edward J. [D-MA] · D · Cosponsor
• · ssfi00 · Standing

Related records

• related to → Marketplace Fairness Act of 2017
• related to ← Remote Transactions Parity Act of 2015