Sales Tax Fairness and Simplification Act

A bill to promote simplification and fairness in the administration and collection of sales and use taxes.

5/22/2007--Introduced.
Sales Tax Fairness and Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such states and their local taxing jurisdictions.
Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers with gross remote taxable sales nationwide of less than $5 million, to collect and remit sales and use taxes on remote sales owed to such member state under the terms of the Agreement.
Permits a federally recognized Indian tribe that imposes a generally applicable sales tax to petition to become a member state. Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims. Sets forth minimum simplification requirements for the Agreement.
Expresses the sense of Congress that member states should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.


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Sponsor

• Sen. Michael Enzi [R, WY]
• and 3 Co-Sponsors
  • Sen. Daniel Inouye [D, HI]
  • Sen. Tim Johnson [D, SD]
  • Sen. John Thune [R, SD]
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Committees

• Senate Finance

Amendments

This bill has no amendments.

Amendments to S.34

Number	Status	Purpose

Bill Status

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Introduced		Voted on by Senate		Voted on by House		Considered By President		Bill Becomes Law
May 22, 2007

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All Bill Actions

• May 22, 2007: Read twice and referred to the Committee on Finance.
• Introduced on May 22, 2007.

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Related Bills:

• H.R.3396

Related Issue Areas:

• Taxation
• Administrative remedies
• Business
• Civil liberties
• 26 more
• Congress
• Congressional oversight
• Data banks
• Electronic commerce
• Excise tax
• Intergovernmental tax relations
• Internet
• Interstate compacts
• Judicial review
• Law
• Minorities
• Right of privacy
• Sales tax
• Small business
• State and local government
• State government-Indian relations
• State taxation
• Tax administration
• Tax credits
• Tax rates
• Tax refunds
• Tax returns
• Tax simplification
• Technology
• Telecommunication
• Telecommunication industry

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Blog Coverage

July 27, 2008 Nearly 8000 Sales Taxes and 2 Fur Taxes: Reasons Why the ...

Meanwhile, the SSTP is attempting to persuade Congress to pass HR 3396 / S. 34, which permits SSTP member states to begin collecting sales taxes on online purchases, premised on the belief that the SSTP's simplification and uniformity ...

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Source: Tax Foundation - Tax Foundation's "Tax...

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June 20, 2008 Comments on Kenya's Electronic Transactions Bill, 2007 & The ...

ET Bill S. 34(4) – Person should be given opportunity to object to the release of the info. Record keeper’s due diligence in obtaining consent to release the info. - Delays inherent in court processes would cause injustice. ...

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Source: ICT & Telecommunications Law in Kenya

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May 04, 2008 MAY 4TH - THE LATEST

powers that the government has under S.34 of the Financial Management and Accountability Act to now waive that debt. Dawn's supporters have been advised by the Govt that the Finance Minister would only act on a ...

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Source: THE DAWN ROWAN SAGA

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