United States 112th Congress Status: Died 1 R cosponsors

S 1832 — Marketplace Fairness Act

Last action — Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297)

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  1. ✓
    Introduced
  2. ✓
    In Committee
  3. Died in session

This bill died with 112th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.

This bill is no longer active — its legislative session has ended, so there is no live prognosis. It would have to be reintroduced in the current session to move again.

Summary

Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law. 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 (sellers with annual gross receipts in total U.S. remote sales of less than $500,000) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus with the state. Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.

Bill Text

We don't have the full text on file for this bill yet.

Read S 1832 on the official United States source →

Action History

  1. Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297)

  2. Sponsor introductory remarks on measure. (CR S7233-7236)

Sponsors

Sponsorship breakdown

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1 sponsors · 0 co-sponsors · 546 not signed on

Sponsors (1)

Co-sponsors (0)

None.

Not signed on (546)

546 members have not signed on to this bill.

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"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.

Whip count is in markup. Polling the chamber and every recorded vote this session. Only the first open is slow. It’s instant for you after this. Calling the roll · Tallying · Engrossing

Subjects

taxation
Cross-referencing the record. Reading this bill against every other bill in the corpus by meaning, not keywords. Only the first open is slow. It’s instant for you after this. Matching · Ranking · Engrossing

Frequently asked questions

What does S 1832 do?
Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law. 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 (sellers with annual gross receipts in total U.S. remote sales of less than $500,000) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus with the state. Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.
Who sponsors S 1832?
S 1832 is sponsored by Michael Enzi (R).
What is the current status of S 1832?
This bill died with 112th Congress. It reached “In Committee” and never advanced before the session ended, so it can no longer move — a new version would have to be reintroduced in the current session.
Where can I track S 1832?
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