II 

112TH CONGRESS 

1ST SESSION S. 1452 

To promote simplification and fairness in the administration and collection 

of sales and use taxes. 

IN THE SENATE OF THE UNITED STATES 

JULY 29, 2011 

Mr. DURBIN (for himself, Mr. JOHNSON of South Dakota, and Mr. REED) introduced the following bill; which was read twice and referred to the Committee on Finance 

A BILL 

To promote simplification and fairness in the administration 

and collection of sales and use taxes. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE; TABLE OF CONTENTS. 

4 (a) SHORT TITLE.—This Act may be cited as the 

5 ‘‘Main Street Fairness Act’’. 

6 (b) TABLE OF CONTENTS.—The table of contents for 

7 this Act is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Consent of Congress. 

Sec. 3. Findings. 

Sec. 4. Authorization to require collection of sales and use taxes. 

Sec. 5. Determinations by governing board and judicial review of such determinations. 


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Sec. 6. Minimum simplification requirements. 

Sec. 7. Limitation. 

Sec. 8. Expedited judicial review. 

Sec. 9. Definitions. 

Sec. 10. Severability. 

Sec. 11. Sense of Congress on digital goods and services. 

1 SEC. 2. CONSENT OF CONGRESS. 

2 Congress consents to the Streamlined Sales and Use 

3 Tax Agreement. 

4 SEC. 3. FINDINGS. 

5 Congress makes the following findings: 

6 (1) States should be encouraged to simplify 

7 their sales and use tax systems. 

8 (2) As a matter of economic policy and basic 

9 fairness, similar sales transactions should be treated 

10 equally, without regard to the manner in which sales 

11 are transacted, whether in person, through the mail, 

12 over the telephone, on the Internet, or by other 

13 means. 

14 (3) Congress may facilitate such equal taxation 

15 consistent with the United States Supreme Court’s 

16 decision in Quill Corp. v. North Dakota. 

17 (4) States that voluntarily and adequately sim18 plify their tax systems should be authorized to cor19 rect the present inequities in taxation through re20 quiring sellers to collect taxes on sales of goods or 

21 services delivered in-state, without regard to the lo22 cation of the seller. 


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1 (5) The States have experience, expertise, and 

2 a vital interest in the collection of sales and use 

3 taxes, and thus should take the lead in developing 

4 and implementing sales and use tax collection sys5 tems that are fair, efficient, and non-discriminatory 

6 in their application and that will simplify the process 

7 for both sellers and buyers. 

8 (6) Online consumer privacy is of paramount 

9 importance to the growth of electronic commerce 

10 and must be protected. 

11 SEC. 4. AUTHORIZATION TO REQUIRE COLLECTION OF 

12 SALES AND USE TAXES. 

13 (a) GRANT OF AUTHORITY.— 

14 (1) IN GENERAL.—Each Member State under 

15 the Streamlined Sales and Use Tax Agreement is 

16 authorized, subject to the requirements of this sec17 tion, to require all sellers not qualifying for the 

18 small seller exception to collect and remit sales and 

19 use taxes with respect to remote sales sourced to 

20 that Member State under the Agreement. 

21 (2) REQUIREMENTS FOR AUTHORITY.—The au22 thorization provided under paragraph (1) shall be 

23 granted once all of the following have occurred: 

24 (A) Ten States comprising at least 20 per25 cent of the total population of all States imposVerDate Mar 15 2010 00:40 Jul 31, 2011 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1452.IS S1452

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1 ing a sales tax, as determined by the most re2 cent Federal census, have petitioned for mem3 bership and have become Member States under 

4 the Agreement. 

5 (B) The following necessary operational as6 pects of the Agreement have been implemented 

7 by the Governing Board: 

8 (i) Provider and system certification. 

9 (ii) Setting of monetary allowance by 

10 contract with providers. 

11 (iii) Implementation of an online 

12 multistate registration system. 

13 (iv) Adoption of a standard form for 

14 claiming exemptions electronically. 

15 (v) Establishment of advisory coun16 cils. 

17 (vi) Promulgation of rules and proce18 dures for dispute resolution. 

19 (vii) Promulgation of rules and proce20 dures for audits. 

21 (viii) Provisions for funding and staff22 ing the Governing Board. 

23 (C) Each Member State has met the re24 quirements to provide and maintain the data25 bases for sales and use taxes and the taxability 


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1 matrix described in the Agreement, pursuant to 

2 requirements of the Governing Board. 

3 (3) LIMITATION OF AUTHORITY.—The author4 ization provided under paragraph (1)— 

5 (A) shall be granted notwithstanding any 

6 other provision of law; and 

7 (B) is dependent upon the Agreement, as 

8 amended, meeting the minimum simplification 

9 requirements of section 6. 

10 (b) TERMINATION OF AUTHORITY.— 

11 (1) IN GENERAL.—The authorization provided 

12 under subsection (a) shall terminate for all States 

13 if— 

14 (A) the requirements contained in sub15 section (a) cease to be satisfied; or 

16 (B) any amendment adopted to the Agree17 ment after the date of the enactment of this 

18 Act is inconsistent with the provisions of this 

19 Act. 

20 (2) LOSS OF MEMBER STATE STATUS.—The au21 thorization provided under subsection (a) shall ter22 minate for a Member State, if such Member State 

23 no longer meets the requirements for Member State 

24 status under the terms of the Agreement or the pro25 visions of this Act. 


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1 (c) DETERMINATION OF STATUS.— 

2 (1) IN GENERAL.—The Governing Board shall 

3 determine if Member States are in compliance with 

4 the requirements of subsections (a) and (b) and 

5 whether each Member State meets the minimum 

6 simplification requirements of section 6, and shall 

7 reevaluate such determination on an annual basis. 

8 (2) COMPLIANCE DETERMINATION.—Upon the 

9 determination of the Governing Board that all the 

10 requirements of subsection (a) have been satisfied, 

11 the authority to require a seller to collect and remit 

12 sales and use taxes shall commence on the first day 

13 of a calendar quarter at least 6 months after the 

14 date the Governing Board makes its determination. 

15 (3) NONCOMPLIANCE DETERMINATION.—Upon 

16 a final determination by the Governing Board that 

17 a Member State is not in compliance with the min18 imum simplification requirements of section 6 or is 

19 otherwise not in compliance with the Agreement, 

20 that Member State shall lose its remote seller collec21 tion authority on the earlier of— 

22 (A) the date specified by the Governing 

23 Board; or 

24 (B) the later of— 


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1 (i) the first day of January at least 2 

2 years after the Governing Board finally de3 termined the State was not compliant; or 

4 (ii) the first day of a calendar quarter 

5 following the end of one full session of the 

6 State’s legislature beginning after the Gov7 erning Board finally determined the State 

8 was not compliant. 

9 For purposes of this section, the terms ‘‘final 

10 determination’’ or ‘‘finally determined’’ shall 

11 mean that all appeals processes provided for in 

12 the Agreement have been exhausted or the time 

13 for pursuing such appeals has expired. An ac14 tion before the Federal Court of Claims pursu15 ant to section 5 shall not operate to stay a 

16 State’s loss of collection authority. 

17 (4) RESTORATION OF AUTHORITY.—Any Mem18 ber State that loses its collection authority under 

19 this section must comply with all provisions of this 

20 section to have its remote seller collection authority 

21 restored. 

22 SEC. 5. DETERMINATIONS BY GOVERNING BOARD AND JU23 DICIAL REVIEW OF SUCH DETERMINATIONS. 

24 (a) PETITION.—At any time after the Governing 

25 Board has made the determinations required under section 


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1 4(c), any person who may be affected by the Agreement 

2 may petition the Governing Board for a determination on 

3 any issue related to the implementation of the Agreement 

4 or on a Member State’s compliance with this Act or the 

5 Agreement. 

6 (b) REVIEW IN COURT OF FEDERAL CLAIMS.—Any 

7 person who submits a petition under subsection (a) may 

8 bring an action against the Governing Board in the United 

9 States Court of Federal Claims for judicial review of the 

10 action of the Governing Board on that petition if— 

11 (1) the petition relates to an issue of whether— 

12 (A) a Member State has satisfied or con13 tinues to satisfy the requirements for Member 

14 State status under the Agreement; 

15 (B) the Governing Board has performed a 

16 nondiscretionary duty of the Governing Board 

17 under the Agreement; 

18 (C) the Agreement— 

19 (i) continues to satisfy the minimum 

20 simplification requirements of section 6; or 

21 (ii) otherwise continues to be con22 sistent with the provisions of this Act; or 

23 (D) any other requirement of section 4 has 

24 been satisfied; and 


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1 (2) the petition is denied by the Governing 

2 Board in whole or in part with respect to that issue, 

3 or the Governing Board fails to act on the petition 

4 with respect to that issue not later than the 6-month 

5 period beginning on the day after the date on which 

6 the petition was submitted. 

7 (c) TIMING OF ACTION FOR REVIEW.—An action for 

8 review under this section shall be initiated not later than 

9 60 days after the denial of the petition by the Governing 

10 Board, or, if the Governing Board fails to act on the peti11 tion, not later than 60 days after the end of the 6-month 

12 period beginning on the day after the date on which the 

13 petition was submitted. 

14 (d) STANDARD OF REVIEW.— 

15 (1) IN GENERAL.—In any action for review 

16 under this section, the court shall set aside the ac17 tions, findings, and conclusions of the Governing 

18 Board found to be arbitrary, capricious, an abuse of 

19 discretion, or otherwise not in accordance with law. 

20 (2) REMAND.—If the court sets aside any ac21 tion, finding, or conclusion of the Governing Board 

22 under paragraph (1), the court shall remand the 

23 case to the Governing Board for further action con24 sistent with the decision of the court. 


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1 (3) NONMONETARY RELIEF.—In connection 

2 with any remand under paragraph (2), the court 

3 may not award monetary relief, but may award de4 claratory and injunctive relief. 

5 (e) JURISDICTION.— 

6 (1) GENERALLY.—Chapter 91 of title 28, 

7 United States Code, is amended by adding at the 

8 end the following new section: 

9 ‘‘SEC. 1510. JURISDICTION REGARDING THE STREAMLINED 

10 SALES AND USE TAX AGREEMENT. 

11 ‘‘The United States Court of Federal Claims shall 

12 have exclusive jurisdiction over actions for judicial review 

13 of determinations of the Governing Board of the Stream14 lined Sales and Use Tax Agreement under the terms and 

15 conditions provided in section 5 of the Main Street Fair16 ness Act.’’. 

17 (2) CONFORMING AMENDMENT TO TABLE OF

18 SECTIONS.—The table of sections for chapter 91 of 

19 title 28, United States Code, is amended by adding 

20 at the end the following new item: 

‘‘1510. Jurisdiction regarding the streamlined sales and use tax agreement.’’. 

21 SEC. 6. MINIMUM SIMPLIFICATION REQUIREMENTS. 

22 (a) IN GENERAL.—The minimum simplification re23 quirements for the Agreement are as follows: 

24 (1) A centralized, one-stop, multistate registra25 tion system that a seller may elect to use to register 


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1 with the Member States, provided a seller may also 

2 elect to register directly with a Member State, and 

3 further provided that privacy and confidentiality 

4 controls shall be placed on the multistate registra5 tion system so that it may not be used for any pur6 pose other than the administration of sales and use 

7 taxes. Furthermore, no taxing authority within a 

8 Member State or a Member State that has with9 drawn or been expelled from the Agreement may use 

10 registration with the centralized registration system 

11 for the purpose of, or as a factor in determining, 

12 whether a seller has a nexus with that Member State 

13 for any tax at any time. 

14 (2) Uniform definitions of products and prod15 uct-based exemptions from which a Member State 

16 may choose its individual tax base, provided, how17 ever, that all local jurisdictions in that Member 

18 State with respect to which a tax is imposed or col19 lected, shall have a common tax base identical to the 

20 State tax base of that Member State. A Member 

21 State may enact product-based exemptions without 

22 restriction if the Agreement does not have a defini23 tion for the product or for a term that includes the 

24 product. A Member State shall relax the good faith 

25 requirement for acceptance of exemption certificates 


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1 in accordance with section 317 of the Agreement, as 

2 in effect on the date of the enactment of this Act. 

3 (3) Uniform rules for sourcing and attributing 

4 transactions to particular taxing jurisdictions. 

5 (4) Uniform procedures for the certification of 

6 service providers and software on which a seller may 

7 elect to rely in order to determine Member State 

8 sales and use tax rates and taxability. 

9 (5) Uniform rules for bad debts and rounding. 

10 (6) Uniform requirements for tax returns and 

11 remittances. 

12 (7) Consistent electronic filing and remittance 

13 methods. 

14 (8) Single, State-level administration of all 

15 Member State and local sales and use taxes, includ16 ing a requirement for a State-level filing of tax re17 turns in each Member State. 

18 (9) A provision requiring the elimination by 

19 each Member State of caps and thresholds on the 

20 application of sales and use tax rates and exemp21 tions based on value, provided that this limitation 

22 does not apply to the items identified in sections 

23 308C, 322, and 323 of the Agreement, as in effect 

24 on the date of the enactment of this Act. 


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1 (10) A provision requiring each Member State 

2 to complete a taxability matrix, as adopted by the 

3 Governing Board. The matrix shall include informa4 tion regarding terms defined by the Agreement in 

5 the Library of Definitions. The matrix shall also in6 clude, pursuant to the requirements of the Gov7 erning Board, information on use-, entity-, and 

8 product-based exemptions. 

9 (11) A provision requiring that each Member 

10 State relieves a seller or service provider from liabil11 ity to that Member State and local jurisdiction for 

12 collection of the incorrect amount of sales or use tax, 

13 and relieves the purchaser from penalties stemming 

14 from such liability, provided that collection of the 

15 improper amount is the result of relying on informa16 tion provided by that Member State regarding tax 

17 rates, boundaries, or taxing jurisdiction assignments, 

18 or in the taxability matrix regarding terms defined 

19 by the Agreement in the Library of Definitions. 

20 (12) Audit procedures for sellers, including an 

21 option under which a seller not qualifying for the 

22 small business exception may request, by notifying 

23 the Governing Board, to be subject to a single audit 

24 on behalf of all Member States for sales and use 


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1 taxes. The Governing Board, in its discretion, may 

2 authorize such a single audit. 

3 (13)(A) Subject to subparagraphs (B), (C), 

4 (D), and (E), a provision requiring that in order for 

5 a Member State to require collection with respect to 

6 remote sales under section 4, the Member State 

7 shall provide compensation for expenses incurred by 

8 a seller directly in administering, collecting, and re9 mitting sales and use taxes to that Member State. 

10 Such compensation may vary in each Member State 

11 as provided in the Agreement. 

12 (B) Congress hereby finds that the compensa13 tion for expenses incurred by sellers required of 

14 Member States under the terms of the Agreement, 

15 as in effect on the enactment of this Act, is the min16 imum compensation necessary, when considered in 

17 connection with the simplification requirements con18 tained in the Agreement on the date authority to re19 quire collection commences under section 4, to sat20 isfy the requirement under subparagraph (A) on 

21 such date. 

22 (C)(i) A provision requiring that the minimum 

23 compensation required of a Member State under 

24 subparagraph (A) may be modified as follows: 


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1 (I) Adjusted in relationship to changes in 

2 the size of the small business exemption adopt3 ed by the Governing Board. 

4 (II) Decreased as additional simplifications 

5 and improvements in technology reduce collec6 tion costs. 

7 (III) Increased if provisions of the Agree8 ment are adopted that increase collection costs. 

9 (ii) Any such modification in the minimum re10 quired compensation must be based on an inde11 pendent review of the expenses incurred by sellers in 

12 administering, collecting, and remitting sales and 

13 use taxes and shall consider all changes impacting 

14 such expenses and take into account and be propor15 tional to the increase or decrease in the expenses in16 curred by sellers in administering, collecting, and re17 mitting sales and use taxes. 

18 (D) The compensation required by subpara19 graph (A) shall be provided pursuant to the imple20 mentation schedule set out in the Agreement. Noth21 ing in this Act shall prohibit a Member State from 

22 providing compensation greater than the amount re23 quired by this Act or the Agreement or on a date 

24 earlier than required by this Act or the Agreement. 


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1 (E) Compensation necessary to meet the re2 quirement of subparagraph (A) may be provided to 

3 a seller or a third party service provider whom a 

4 seller has contracted with to perform the sales and 

5 use tax responsibilities of a seller. 

6 (14) Appropriate protections for consumer pri7 vacy. 

8 (15) Governance procedures and mechanisms to 

9 ensure timely, consistent, and uniform implementa10 tion and adherence to the principles of the stream11 lined system and the terms of the Agreement. 

12 (16) A uniform rule to establish a small seller 

13 exception to a requirement to collect authorized by 

14 this Act. 

15 (17) Uniform rules and procedures for sales tax 

16 holidays. 

17 (18) Uniform rules and procedures to address 

18 refunds and credits for sales taxes relating to cus19 tomer returns, restocking fees, discounts and cou20 pons, and rules to address allocations of shipping 

21 and handling and discounts applied to multiple item 

22 and multiple seller orders. 

23 (b) REQUIREMENT TO PROVIDE SIMPLIFIED TAX

24 SYSTEMS.— 


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1 (1) IN GENERAL.—The requirements of this 

2 section are intended to ensure that each Member 

3 State provides and maintains the necessary sim4 plification to its sales and use tax system to warrant 

5 the collection authority granted to such Member 

6 State in section 4. 

7 (2) REDUCTION OF ADMINISTRATIVE BUR8 DENS.—The requirements of this section should be 

9 construed— 

10 (A) to require each Member State to sub11 stantially reduce the administrative burdens as12 sociated with sales and use taxes; and 

13 (B) as allowing each Member State to ex14 ercise flexibility in how these requirements are 

15 satisfied. 

16 (3) EXCEPTION.—In instances where exceptions 

17 to the requirements of this section can be exercised 

18 in a manner that does not materially increase the 

19 administrative burden on a seller obligated to collect 

20 or pay the taxes, such exceptions are permissible. 

21 (c) NO REQUIREMENT TO EXEMPT FROM OR IMPOSE

22 TAX.—Nothing in this Act or the Agreement shall require 

23 any Member State or any local taxing jurisdiction to ex24 empt, or to impose a tax on any product, or to adopt any 


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1 particular type of tax, or to impose the same rate of tax 

2 as any other taxing jurisdiction. 

3 SEC. 7. LIMITATION. 

4 (a) IN GENERAL.—Nothing in this Act shall be con5 strued as— 

6 (1) subjecting a seller to franchise taxes, in7 come taxes, or licensing requirements of a Member 

8 State or political subdivision thereof; or 

9 (2) affecting the application of such taxes or re10 quirements or enlarging or reducing the authority of 

11 any Member State to impose such taxes or require12 ments. 

13 (b) NO EFFECT ON NEXUS, ETC.— 

14 (1) IN GENERAL.—No obligation imposed by 

15 virtue of the authority granted by section 4 shall be 

16 considered in determining whether a seller has a 

17 nexus with any Member State for any other tax pur18 pose. 

19 (2) PERMISSIBLE MEMBER STATE AUTHOR20 ITY.—Except as provided in subsection (a), and in 

21 section 4, nothing in this Act permits or prohibits a 

22 Member State from— 

23 (A) licensing or regulating any person; 

24 (B) requiring any person to qualify to 

25 transact intrastate business; 


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1 (C) subjecting any person to State taxes 

2 not related to the sale of goods or services; or 

3 (D) exercising authority over matters of 

4 interstate commerce. 

5 SEC. 8. EXPEDITED JUDICIAL REVIEW. 

6 (a) THREE-JUDGE DISTRICT COURT HEARING.— 

7 Notwithstanding any other provision of law, any civil ac8 tion challenging the constitutionality of this Act, or any 

9 provision thereof, shall be heard by a district court of 3 

10 judges convened pursuant to the provisions of section 

11 2284 of title 28, United States Code. 

12 (b) APPELLATE REVIEW.— 

13 (1) IN GENERAL.—Notwithstanding any other 

14 provision of law, an interlocutory or final judgment, 

15 decree, or order of the court of 3 judges in an action 

16 under subsection (a) holding this Act, or any provi17 sion thereof, unconstitutional shall be reviewable as 

18 a matter of right by direct appeal to the United 

19 States Supreme Court. 

20 (2) THIRTY-DAY TIME LIMIT.—Any appeal 

21 under paragraph (1) shall be filed not more than 30 

22 days after the date of entry of such judgment, de23 cree, or order. 


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1 SEC. 9. DEFINITIONS. 

2 For the purposes of this Act the following definitions 

3 apply: 

4 (1) GOVERNING BOARD.—The term ‘‘Governing 

5 Board’’ means the governing board established by 

6 the Streamlined Sales and Use Tax Agreement. 

7 (2) MEMBER STATE.—The term ‘‘Member 

8 State’’— 

9 (A) means a Member State as that term is 

10 used under the Streamlined Sales and Use Tax 

11 Agreement as in effect on the date of the enact12 ment of this Act; and 

13 (B) does not include associate members 

14 under the Agreement. 

15 (3) NONDISCRETIONARY DUTY OF THE GOV16 ERNING BOARD.—The term ‘‘nondiscretionary duty 

17 of the Governing Board’’ means any duty of the 

18 Governing Board specified in the Agreement as a re19 quirement for action by use of the term ‘‘shall’’, 

20 ‘‘will’’, or ‘‘is required to’’. 

21 (4) PERSON.—The term ‘‘person’’ means an in22 dividual, trust, estate, fiduciary, partnership, cor23 poration, limited liability company, or any other 

24 legal entity, and includes a State or local govern25 ment. 


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1 (5) REMOTE SALE.—The term ‘‘remote sale’’ 

2 means a sale of goods or services attributed to a 

3 particular Member State with respect to which a 

4 seller does not have adequate physical presence to 

5 establish nexus under the law existing on the day be6 fore the date of the enactment of this Act so as to 

7 allow such Member State to require, without regard 

8 to the authority granted by this Act, the seller to 

9 collect and remit taxes covered by this Act with re10 spect to such sale. 

11 (6) REMOTE SELLER.—The term ‘‘remote sell12 er’’ means any seller who makes a remote sale. 

13 (7) STATE.—The term ‘‘State’’ means each of 

14 the several States, the District of Columbia, the 

15 Commonwealth of Puerto Rico, Guam, American 

16 Samoa, the United States Virgin Islands, the Com17 monwealth of the Northern Mariana Islands, and 

18 any other territory or possession of the United 

19 States. 

20 (8) STREAMLINED SALES AND USE TAX AGREE21 MENT.—The term ‘‘Streamlined Sales and Use Tax 

22 Agreement’’ (or ‘‘the Agreement’’) means the 

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1 actment of this Act and unless the context otherwise 

2 indicates as further amended from time to time. 

3 SEC. 10. SEVERABILITY. 

4 If any provision of this Act, an amendment made by 

5 this Act, or the application of such provision or amend6 ment to any person or circumstance is held to be unconsti7 tutional, the remainder of this Act, the amendments made 

8 by this Act, and the application of the provisions of such 

9 to any person or circumstance shall not be affected there10 by. 

11 SEC. 11. SENSE OF CONGRESS ON DIGITAL GOODS AND 

12 SERVICES. 

13 It is the sense of Congress that each Member State 

14 that is a party to the Agreement should work with other 

15 Member States that are also parties to the Agreement to 

16 prevent double taxation in situations where a foreign coun17 try has imposed a transaction tax on a digital good or 

18 service. 

Æ 


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