Marketplace Fairness Act of 2017

Summary

Marketplace Fairness Act of 201 7 This bill 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. The bill 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 bill. The bill also prohibits states from beginning to exercise the authority granted by this bill for a specified period after enactment.

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

Timeline

1. 27 April 2017

   Introduced

   Read twice and referred to the Committee on Finance.

   Source: IntroReferral

2. 27 April 2017

   Introduced

   Introduced in Senate

   Source: IntroReferral

3. 18 May 2017

   Committee

   Committee on Banking, Housing, and Urban Affairs. Hearings held. Hearings printed: S.Hrg. 115-57.

   Source: Committee

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 27 April 2017 · Official file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 27 April 2017

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 27 April 2017

  ViewDownloadOpen at official source

• Introduced in Senate

  summary · EN · 27 April 2017

  Open at official source

Sponsors

• Sen. Enzi, Michael B. [R-WY] · R · Sponsor
• Richard Durbin · D · Sponsor
• Sen. Alexander, Lamar [R-TN] · R · Sponsor
• Sen. Heitkamp, Heidi [D-ND] · D · Sponsor
• Elizabeth Warren · D · Sponsor
• John Reed · D · Sponsor
• Sheldon Whitehouse · D · Sponsor
• Mark Warner · D · Sponsor
• Rep. Cardin, Benjamin L. [D-MD-3] · D · Sponsor
• Timothy Kaine · D · Sponsor
• Edward Markey · D · Sponsor
• Sen. Blunt, Roy [R-MO] · R · Sponsor
• Mike Rounds · R · Sponsor
• Tammy Duckworth · D · Sponsor
• Susan Collins · R · Sponsor
• Sen. Franken, Al [D-MN] · D · Cosponsor
• Angus King · I · Cosponsor
• Sen. Feinstein, Dianne [D-CA] · D · Cosponsor
• Amy Klobuchar · D · Cosponsor
• Sen. Manchin, Joe, III [I-WV] · D · Cosponsor
• Tammy Baldwin · D · Cosponsor
• Sen. Donnelly, Joe [D-IN] · D · Cosponsor
• Sen. Corker, Bob [R-TN] · R · Cosponsor
• John Boozman · R · Cosponsor
• Rep. Carper, Thomas R. [D-DE-At Large] · D · Cosponsor
• Mazie Hirono · D · Cosponsor
• Sen. McCaskill, Claire [D-MO] · D · Cosponsor
• Sen. Graham, Lindsey [R-SC] · R · Cosponsor
• · ssbk00 · Standing
• · ssfi00 · Standing

Related records

• related to → Remote Transactions Parity Act of 2017
• related to ← A resolution expressing the sense of the Senate that the Marketplace Fairness Act of 2017 would harm the economy of the United States and place an undue burden on small businesses and multiple States across the United States.
• related to ← Marketplace Fairness Act of 2015