Official Bill Info

• Latest Action: Jul 24, 2012 Committee Hearings Held.

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• Committee Assignment: House Judiciary

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  This bill has been assigned to the House Judiciary committee.
• Committee Assignment: House Judiciary - Courts, Commercial and Administrative Law

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  This bill has been assigned to the House Judiciary - Courts, Commercial and Administrative Law committee.

Bill Statistics on OpenCongress

Contribution Data

Supporting Organizations

• Amazon.com, Inc

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• American Booksellers Association

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• American Veterinary Medical Association

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• Certified Commercial Investor Member

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• National Association of Counties

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• National Governors Association

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• Retail Industry Leaders Association

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• The Real Estate Roundtable

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  I know that the organization The Real Estate Roundtable supports H.R.3179
• International Council of Shopping Centers

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  I know that the organization International Council of Shopping Centers supports H.R.3179

Opposing Organizations

• Computer and Communications Industry Association

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• Ebay.com, Inc

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• Google.com, Inc

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• Microsoft, Inc.

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• Overstock.com, Inc

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• Yahoo.com, Inc.

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Most-commented sections of the bill text

• (a) Grant of Authority- Notwithstanding any other provision of law, a State electing, individually or through an agreement with one or more of the several States, to satisfy the requirements of subsection (b) is authorized to require all sellers not qualifying for the small seller exception to collect and remit sales and use taxes with respect to remote sales into the State without regard to the location of the seller. (2 comments, Link )

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  specifically, this section of the legislation: "(a) Grant of Authority- Notwithstanding any other provision of law, a State electing, individually or through an agreement with one or more of the several States, to satisfy the requirements of subsection (b) is authorized to require all sellers not qualifying for the small seller exception to collect and remit sales and use taxes with respect to remote sales into the State without regard to the location of the seller.",
• (1) SMALL SELLER EXCEPTION- An exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales of items, services, and other products in the United States not exceeding $1,000,000 (or such greater amount as determined by the State involved) or in the State not exceeding $100,000 (or such greater amount as determined by the State). (1 comments, Link )

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  specifically, this section of the legislation: "(1) SMALL SELLER EXCEPTION- An exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales of items, services, and other products in the United States not exceeding $1,000,000 (or such greater amount as determined by the State involved) or in the State not exceeding $100,000 (or such greater amount as determined by the State).",
• (2) FORM AND FILING- A sales and use tax return for use by remote sellers and a single revenue authority within the State with which remote sellers are required to file the return. A State may not require that remote sellers submit any other sales and use tax return other than the sales and use tax return applicable to remote sellers. A remote seller may not be required to file sales and use tax returns any more frequently than returns are required for other sellers. No local jurisdiction may require a remote seller to submit a sales and use tax return or to collect sales and use tax other than as provided by this paragraph. (1 comments, Link )

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  specifically, this section of the legislation: "(2) FORM AND FILING- A sales and use tax return for use by remote sellers and a single revenue authority within the State with which remote sellers are required to file the return. A State may not require that remote sellers submit any other sales and use tax return other than the sales and use tax return applicable to remote sellers. A remote seller may not be required to file sales and use tax returns any more frequently than returns are required for other sellers. No local jurisdiction may require a remote seller to submit a sales and use tax return or to collect sales and use tax other than as provided by this paragraph.",

Highest Rated User Comments

Highly Rated Blog Articles

• Weekly Roundup: Online Tax Gains Momentum | Avalara Blog - July 28, 2012 by Will Frei - comToday the House Judiciary Committee held a hearing on the Marketplace Equity Act (HR 3179), a bill that would broaden state power to requ… Marketplace Fairness Act Hearing August 1 | TaxRates.comThe U.S. Senate ...

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  As noted by Will Frei on July 28, 2012, "comToday the House Judiciary Committee held a hearing on the Marketplace Equity Act (HR 3179), a bill that would broaden state power to requ… Marketplace Fairness Act Hearing August 1 | TaxRates.comThe U.S. Senate ..." (/url?q=http://blog.avalara.com/2012/07/27/weekly-roundup-online-tax-gains-momentum/&sa=U&ei=BAIVUIyfMoKu8QT75IDwCQ&ved=0CDEQmAEwBQ&usg=AFQjCNGQFmBTbr7Y-qeGMeX-TkgpGAJLeg)
• Congressional Week Busy With Internet Sales Tax | TaxRates.com - July 27, 2012 by susan.mclain - This week, PRNewswire reports that “…yesterday the Judiciary Committee held a hearing on H.R. 3179, the Marketplace Equity Act, a similar bill [to the Marketplace Fairness Act, S. 1832] to modernize the current 20 year old ...

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  As noted by susan.mclain on July 27, 2012, "This week, PRNewswire reports that “…yesterday the Judiciary Committee held a hearing on H.R. 3179, the Marketplace Equity Act, a similar bill [to the Marketplace Fairness Act, S. 1832] to modernize the current 20 year old ..." (/url?q=http://www.taxrates.com/blog/2012/07/26/congressional-week-busy-with-internet-sales-tax/&sa=U&ei=BAIVUIyfMoKu8QT75IDwCQ&ved=0CEMQmAEwCQ&usg=AFQjCNHln3D00tMNXZbLwbpGptMp5FS6QQ)
• Online Sales Tax Legislation Gaining Traction in Congress - Typepad - July 27, 2012 by Sarah Stockdale - Ranking Member John Conyers, Jr. (D-MI) of the House Judiciary Committee announced in Tuesday's hearing on the Marketplace Equity Act of 2011, H.R. 3179, that he was supportive of the bill and would drop all efforts to ...

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  As noted by Sarah Stockdale on July 27, 2012, "Ranking Member John Conyers, Jr. (D-MI) of the House Judiciary Committee announced in Tuesday's hearing on the Marketplace Equity Act of 2011, H.R. 3179, that he was supportive of the bill and would drop all efforts to ..." (/url?q=http://thefergusongroup.typepad.com/grants/2012/07/online-sales-tax-legislation-gaining-traction-in-congress-.html&sa=U&ei=BAIVUIyfMoKu8QT75IDwCQ&ved=0CB8QmAEwAQ&usg=AFQjCNESdvt8JbjmmtzFCEFzBpwsG1nneg)

Highly Rated News Articles

• Editorial: Congress eyes expanded online sales tax - August 01, 2012 by Orange County Register - That would be especially harmful for smaller Internet providers." One major bill is H.R. 3179, the Marketplace Equity Act, sponsored by Rep. Steve Womack, R-Ark. It would allow states, say, California, to collect sales tax from companies in any ...

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  As noted by Orange County Register on August 01, 2012, "That would be especially harmful for smaller Internet providers." One major bill is H.R. 3179, the Marketplace Equity Act, sponsored by Rep. Steve Womack, R-Ark. It would allow states, say, California, to collect sales tax from companies in any ..." (http://www.ocregister.com/opinion/tax-366452-sales-state.html)
• Mayor says sales tax referendum is vital to city - county growth and future development - July 26, 2012 by Sparta Expositor - How would that happen? According to a specific section of H.R. 3179, which is now in discussion in the U.S. House of Representatives, any city or county whose sales tax rate is not at the full amount allowed by state law could have that rate ...

  Clicking this will add the following text:

  As noted by Sparta Expositor on July 26, 2012, "How would that happen? According to a specific section of H.R. 3179, which is now in discussion in the U.S. House of Representatives, any city or county whose sales tax rate is not at the full amount allowed by state law could have that rate ..." (http://www.spartaexpositor.com/articles/2012/07/29/news/doc50111d83cfc40901766945.txt)
• Mayor says sales tax referendum is vital to city - county growth and future development - July 26, 2012 by Sparta Expositor - How would that happen? According to a specific section of H.R. 3179, which is now in discussion in the U.S. House of Representatives, any city or county whose sales tax rate is not at the full amount allowed by state law could have that rate ...

  Clicking this will add the following text:

  As noted by Sparta Expositor on July 26, 2012, "How would that happen? According to a specific section of H.R. 3179, which is now in discussion in the U.S. House of Representatives, any city or county whose sales tax rate is not at the full amount allowed by state law could have that rate ..." (http://www.spartaexpositor.com/articles/2012/07/26/news/doc50111d83cfc40901766945.txt)