No Regulation Without Representation Act of 2017

Summary: No Regulation Without Representation Act of 2017 This bill prohibits a state from taxing or regulating a person's activity in interstate commerce unless the person is physically present in the state during the period in which the tax or regulation is imposed.  A person is physically present if the person's business activities in the state include:  maintaining a commercial or legal domicile in the state;   owning, holding, leasing, or maintaining certain property in the state;   having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller;   having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or regularly employing three or more employees in the state.   The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of &quot;physical presence.&quot; The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill. 

.

    The district courts of the United States shall have original 
jurisdiction over civil actions to enforce the provisions of this Act, 
including authority to issue declaratory judgments pursuant to section 
2201 of title 28, United States Code, and, notwithstanding the 
provisions of section 1341 of such title, injunctive relief, as 
necessary to carry out any provision of this Act.

SEC. 4. DEFINITIONS AND EFFECTIVE DATE.

    (a) Definitions.--For purposes of this Act:
            (1) Marketplace provider.--The term ``marketplace 
        provider'' includes any person, other than a seller, who 
        facilitates a sale. For purposes of this subsection, a person 
        facilitates a sale when the person both--
                    (A) lists or advertises products for sale in any 
                forum, including a catalog or Internet Web site; and
                    (B) either directly or indirectly through 
                agreements or arrangements with third parties, collects 
                gross receipts from the customer and transmits those 
                receipts to the marketplace seller, whether or not such 
                person deducts any fees or other amounts from those 
                receipts prior to transferring them to the marketplace 
                seller.
            (2) Marketplace seller.--The term ``marketplace seller'' 
        means a person that has any sales facilitated by a marketplace 
        provider.
            (3) Person.--The term ``person'' has the meaning given such 
        term by section 1 of title 1, United States Code. Each 
        corporation that is a member of a group of affiliated 
        corporations, whether unitary or not, is itself a separate 
        person.
            (4) Product.--The term ``product'' includes any good or 
        service, tangible or intangible.
            (5) Referrer.--The term ``referrer'' shall mean every 
        person who--
                    (A) contracts or otherwise agrees with a seller to 
                list multiple products for sale and the sales prices 
                thereof in any forum, including a catalog or Internet 
                Web site;
                    (B) receives a fee, commission, or other 
                consideration from a seller for the listing;
                    (C) transfers, via telephone, Internet link, or 
                otherwise, a customer to the seller or the seller's Web 
                site to complete a purchase; and
                    (D) does not collect receipts from the customer for 
                the transaction.
            (6) Regulate.--The term ``regulate'' means to impose a 
        standard or requirement on the production, manufacture or post-
        sale disposal of any product sold or offered for sale in 
        interstate commerce as a condition of sale in a State when--
                    (A) such production or manufacture occurs in 
                another State;
                    (B) such requirement is in addition to the 
                requirements applicable to such production or 
                manufacture pursuant to Federal law and the laws of the 
                State and locality in which such production or 
                manufacture occurs;
                    (C) such imposition is not otherwise expressly 
                permitted by Federal law; and
                    (D) such requirement is enforced by a State's 
                executive branch or its agents or contractors.
            (7) Seller.--The term ``seller'' does not include--
                    (A) any marketplace provider (except with respect 
                to the sale through the marketplace of products owned 
                by the marketplace provider);
                    (B) any referrer;
                    (C) any carrier, in which the seller does not have 
                an ownership interest, providing transportation or 
                delivery services with respect to tangible personal 
                property; and
                    (D) any credit card issuer, transaction or billing 
                processor, or other financial intermediary.
            (8) Similar tax.--The term ``similar tax'' means a tax that 
        is imposed with respect to the sale or use of a product, 
        regardless of whether the tax is imposed on the person making 
        the sale or the purchaser, with the right or obligation of the 
        person making the sale to obtain reimbursement for the amount 
        of the tax from the purchaser at the time of the transaction.
            (9) State.--The term ``State'' means the several States, 
        the District of Columbia, the Commonwealth of Puerto Rico, 
        Guam, American Samoa, the United States Virgin Islands, the 
        Commonwealth of the Northern Mariana Islands, and any other 
        territory or possession of the United States and includes any 
        political subdivision thereof.
            (10) Tax.--The term ``tax'' means to--
                    (A) impose an obligation on a person for--
                            (i) the collection of a sales, use, or 
                        similar tax; or
                            (ii) the reporting of any information with 
                        respect thereto;
                    (B) assess a sales, use or similar tax on a person;
                    (C) treat a person as doing business in a State for 
                purposes of such a tax; or
                    (D) impose on a business or its non-resident 
                owners, directly or indirectly through mechanisms such 
                as combined reporting or consolidated returns, a net 
                income tax or any other business activity tax measured 
                by the amount of, or economic results of, business or 
                related activity conducted in or derived from sources 
                in the State.
    (b) Effective Date.--This Act shall apply with respect to calendar 
quarters beginning on or after January 1, 2018.