s 44008 1179806400 false 1179806400 34 774 110 300041

5/22/2007--Introduced.<br/>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.<br/>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.<br/>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.<br/>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.<br/>

1179806400 2007-05-22 Fri Nov 07 12:07:45 -0600 2008 introduced 44008 'tax':17 'use':16 'bill':2 'fair':7 'sale':14 'promot':4 'collect':12 'simplif':5 'administr':10 46882 official introduced 44008 'act':6 'tax':2 'fair':3 'sale':1 'simplif':5 50597 short introduced 44008 1179806400 Tue May 22 00:00:00 -0500 2007 113496 E000285 1944-02-01 379a Russell Senate Office Building http://enzi.senate.gov/public/index.cfm?FuseAction=ContactInformation.EmailSenatorEnzi 202-228-0359 Michael 'r':4 'wy':5 'sen':1 'enzi':3,7,9 'michael':2,6,8 M 300041 Enzi Michael_Enzi B. Sen. Michael Enzi [R, WY] N00006249 7004 Republican 202-224-3424 Presbyterian WY Mike Michael Enzi 3.22727272727273 http://enzi.senate.gov/public/ SenatorEnzi I000025 1924-09-07 722 Hart Senate Office Building http://inouye.senate.gov/Contact/Email-Form.cfm 202-224-6747 Daniel 'd':4 'hi':5 'sen':1 'inouy':3,7,9 'daniel':2,6,8 M 300056 Inouye Daniel_Inouye K. Sen. Daniel Inouye [D, HI] N00001762 7758 Democrat 202-224-3934 Methodist HI Daniel Inouye 2.71428571428571 http://inouye.senate.gov/ J000177 1946-12-28 136 Hart Senate Office Building http://johnson.senate.gov/contact/ 202-228-5765 Tim 'd':4 'sd':5 'sen':1 'tim':2,6,8 'johnson':3,7,9 M 300058 Johnson Tim_Johnson P. Sen. Tim Johnson [D, SD] N00010084 7885 Democrat 202-224-5842 Lutheran SD Tim Johnson 4.07692307692308 http://johnson.senate.gov/ L000174 1940-03-31 433 Russell Senate Office Building http://leahy.senate.gov/contact.cfm 202-224-3479 Patrick 'd':4 'vt':5 'sen':1 'leahi':3,7,9 'patrick':2,6,8 M 300065 Leahy Patrick_Leahy J. Sen. Patrick Leahy [D, VT] N00009918 9931 Democrat 202-224-4242 Roman Catholic VT Patrick Leahy 4.13793103448276 http://leahy.senate.gov/ SenatorPatrickLeahy T000250 1961-01-07 493 Russell Senate Office Building http://thune.senate.gov/public/index.cfm?FuseAction=Contact.Email 202-228-5429 John 'r':4 'sd':5 'sen':1 'john':2,6,8 'thune':3,7,9 M 400546 Thune John_Thune Sen. John Thune [R, SD] N00004572 8101 Republican 202-224-2321 SD John Thune 5.55172413793103 http://thune.senate.gov/ JohnThune introduced 44008 1179806400 Tue May 22 00:00:00 -0500 2007 113496 action 44008 1179806400 Tue May 22 00:00:00 -0500 2007 113497 Read twice and referred to the Committee on Finance.