S.336 - Marketplace Fairness Act of 2013

A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes. view all titles (2)

All Bill Titles

  • Short: Marketplace Fairness Act of 2013 as introduced.
  • Official: A bill to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes. as introduced.

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Introduced
 
Senate
Passes
 
House
Passes
 
President
Signs
 

 
02/14/13
 
 
 
 
 
 
 

Sponsor

Senator

Michael Enzi

R-WY

View Co-Sponsors (29)

Official Summary

Marketplace Fairness Act of 2013 - 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 exc

Official Summary

Marketplace Fairness Act of 2013 - 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.

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Organizations Supporting S.336

  • National Association of Real Estate Investment Trusts
  • American Conservative Union
  • American Specialty Toy Retailing Association
  • American Veterinary Medical Association
  • Beall’s, Inc.
  • Best Buy Co., Inc.
  • ...and 93 more. See all.

Organizations Opposing S.336

  • Competitive Enterprise Institute
  • Computer & Communications Industry Association
  • Direct Marketing Association
  • Center for Freedom and Prosperity
  • Heritage Foundation
  • National Taxpayers Union
  • ...and 11 more. See all.


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