I 

111TH CONGRESS 

2D SESSION H. R. 5660 

To promote simplification and fairness in the administration and collection 

of sales and use taxes, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

JULY 1, 2010 

Mr. DELAHUNT (for himself, Mr. CONYERS, Mr. CAPUANO, Ms. HERSETH

SANDLIN, and Mr. WELCH) introduced the following bill; which was referred to the Committee on the Judiciary 

A BILL 

To promote simplification and fairness in the administration 

and collection of sales and use taxes, and for other purposes. 

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. Tribal governments. 


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Sec. 6. Determinations by governing board and judicial review of such determinations. 

Sec. 7. Minimum simplification requirements. 

Sec. 8. Limitation. 

Sec. 9. Expedited judicial review. 

Sec. 10. Definitions. 

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 22:53 Jul 02, 2010 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H5660.IH H5660

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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 and the taxability matrix described in the 


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1 Agreement, pursuant to requirements of the 

2 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 7. 

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— 

19 (i) not within the scope of the admin20 istration of sales and use taxes by the 

21 Member States; or 

22 (ii) inconsistent with the provisions of 

23 this Act. 

24 (2) LOSS OF MEMBER STATE STATUS.—The au25 thorization provided under subsection (a) shall terVerDate Mar 15 2010 22:53 Jul 02, 2010 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H5660.IH H5660

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1 minate for a Member State, if such Member State 

2 no longer meets the requirements for Member State 

3 status under the terms of the Agreement or the pro4 visions of this Act. 

5 (c) DETERMINATION OF STATUS.— 

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

7 determine if Member States are in compliance with 

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

9 whether each Member State meets the minimum 

10 simplification requirements of section 7, and shall 

11 reevaluate such determination on an annual basis. 

12 (2) COMPLIANCE DETERMINATION.—Upon the 

13 determination of the Governing Board that all the 

14 requirements of subsection (a) have been satisfied, 

15 the authority to require a seller to collect and remit 

16 sales and use taxes shall commence on the first day 

17 of a calendar quarter at least 6 months after the 

18 date the Governing Board makes its determination. 

19 (3) NONCOMPLIANCE DETERMINATION.—Upon 

20 a final determination by the Governing Board that 

21 a Member State is not in compliance with the min22 imum simplification requirements of section 7 or is 

23 otherwise not in compliance with the Agreement, 

24 that Member State shall lose its remote seller collec25 tion authority on the earlier of— 


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1 (A) the date specified by the Governing 

2 Board; or 

3 (B) the later of— 

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

5 years after the Governing Board finally de6 termined the State was not compliant; or 

7 (ii) the first day of a calendar quarter 

8 following the end of one full session of the 

9 State’s legislature beginning after the Gov10 erning Board finally determined the State 

11 was not compliant. 

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

13 determination’’ or ‘‘finally determined’’ shall 

14 mean that all appeals processes provided for in 

15 the Agreement have been exhausted or the time 

16 for pursuing such appeals has expired. An ac17 tion before the Federal Court of Claims pursu18 ant to section 6 shall not operate to stay a 

19 State’s loss of collection authority. 

20 (4) RESTORATION OF AUTHORITY.—Any Mem21 ber State that loses its collection authority under 

22 this section must comply with all provisions of this 

23 section to have its remote seller collection authority 

24 restored. 


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1 SEC. 5. TRIBAL GOVERNMENTS. 

2 (a) STATUS AS MEMBER STATE.— 

3 (1) IN GENERAL.—Any federally recognized In4 dian tribe that imposes a generally applicable sales 

5 tax may, if such tribe complies with the terms of 

6 this Act— 

7 (A) petition to become a Member State 

8 under the Agreement; and 

9 (B) if granted Member State status pursu10 ant to paragraph (2), exercise the authority 

11 provided under section 4. 

12 (2) DECISION OF THE GOVERNING BOARD.— 

13 (A) IN GENERAL.—If the effect of any fed14 erally recognized Indian tribe’s laws, rules, reg15 ulations, and policies is compliant with each of 

16 the terms of the Agreement, and the Indian 

17 tribe has entered into an agreement with the 

18 primary State where such tribe is located, the 

19 Governing Board shall consider such tribe for 

20 admission as a Member State to the Agreement 

21 on the same basis as States. 

22 (B) NO STATE-TRIBAL AGREEMENT

23 PRESENT.—If a petitioning Indian tribe and the 

24 primary State in which such tribe is located 

25 have attempted to negotiate, but have not 

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1 graph (A) within 2 years after the date of the 

2 submission of such petition, the Governing 

3 Board shall consider such tribe for admission as 

4 a Member State to the Agreement on the same 

5 basis as States without regard to the presence 

6 of a State-tribal agreement. 

7 (3) MEMBERSHIP ON THE GOVERNING

8 BOARD.— 

9 (A) IN GENERAL.—If any federally recog10 nized Indian tribe is accorded Member State 

11 status under the Agreement under this section, 

12 such tribe shall be represented on the Gov13 erning Board by at least 1 member. 

14 (B) MULTIPLE TRIBES.—If 2 or more fed15 erally recognized Indian tribes are accorded 

16 Member State status under the Agreement 

17 under this section, additional representation of 

18 such tribes on the Governing Board shall be de19 termined by the Governing Board, in consulta20 tion with those tribes that are Member States. 

21 (b) RULE OF CONSTRUCTION.—Nothing in this Act 

22 or the Agreement shall be construed as— 

23 (1) diminishing an Indian tribe’s sovereignty or 

24 characterizing an Indian tribe as a State for other 

25 purposes; 


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1 (2) affecting existing tax agreements between 

2 Indian tribal governments and States; 

3 (3) preventing Indian tribal governments and 

4 States from entering into bilateral agreements for 

5 the collection and allocation of sales taxes (whether 

6 or not such bodies are admitted as Member States 

7 to the Agreement); or 

8 (4) overriding established principles of Federal 

9 law governing— 

10 (A) the taxing jurisdiction of Indian tribal 

11 governments; and 

12 (B) the immunities of Indian tribal govern13 ments and their members from State taxation 

14 with respect to on-reservation transactions. 

15 SEC. 6. DETERMINATIONS BY GOVERNING BOARD AND JU16 DICIAL REVIEW OF SUCH DETERMINATIONS. 

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

18 Board has made the determinations required under section 

19 4(c), any person who may be affected by the Agreement 

20 may petition the Governing Board for a determination on 

21 any issue related to the implementation of the Agreement 

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

23 Agreement. 

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

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


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1 bring an action against the Governing Board in the United 

2 States Court of Federal Claims for judicial review of the 

3 action of the Governing Board on that petition if— 

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

5 (A) a Member State has satisfied or con6 tinues to satisfy the requirements for Member 

7 State status under the Agreement; 

8 (B) the Governing Board has performed a 

9 nondiscretionary duty of the Governing Board 

10 under the Agreement; 

11 (C) the Agreement— 

12 (i) continues to satisfy the minimum 

13 simplification requirements of section 7; or 

14 (ii) otherwise continues to be con15 sistent with the provisions of this Act; or 

16 (D) any other requirement of section 4 has 

17 been satisfied; and 

18 (2) the petition is denied by the Governing 

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

20 or the Governing Board fails to act on the petition 

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

22 period beginning on the day after the date on which 

23 the petition was submitted. 

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

25 review under this section shall be initiated not later than 


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1 60 days after the denial of the petition by the Governing 

2 Board, or, if the Governing Board fails to act on the peti3 tion, not later than 60 days after the end of the 6-month 

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

5 petition was submitted. 

6 (d) STANDARD OF REVIEW.— 

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

8 under this section, the court shall set aside the ac9 tions, findings, and conclusions of the Governing 

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

11 discretion, or otherwise not in accordance with law. 

12 (2) REMAND.—If the court sets aside any ac13 tion, finding, or conclusion of the Governing Board 

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

15 case to the Governing Board for further action con16 sistent with the decision of the court. 

17 (3) NONMONETARY RELIEF.—In connection 

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

19 may not award monetary relief, but may award de20 claratory and injunctive relief. 

21 (e) JURISDICTION.— 

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

23 United States Code, is amended by adding at the 

24 end the following new section: 


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1 ‘‘SEC. 1510. JURISDICTION REGARDING THE STREAMLINED 

2 SALES AND USE TAX AGREEMENT. 

3 ‘‘The United States Court of Federal Claims shall 

4 have exclusive jurisdiction over actions for judicial review 

5 of determinations of the Governing Board of the Stream6 lined Sales and Use Tax Agreement under the terms and 

7 conditions provided in section 6 of the Main Street Fair8 ness Act.’’. 

9 (2) CONFORMING AMENDMENT TO TABLE OF

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

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

12 at the end the following new item: 

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

13 SEC. 7. MINIMUM SIMPLIFICATION REQUIREMENTS. 

14 (a) IN GENERAL.—The minimum simplification re15 quirements for the Agreement are as follows: 

16 (1) A centralized, one-stop, multistate registra17 tion system that a seller may elect to use to register 

18 with the Member States, provided a seller may also 

19 elect to register directly with a Member State, and 

20 further provided that privacy and confidentiality 

21 controls shall be placed on the multistate registra22 tion system so that it may not be used for any pur23 pose other than the administration of sales and use 

24 taxes. Furthermore, no taxing authority within a 

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1 drawn or been expelled from the Agreement may use 

2 registration with the centralized registration system 

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

4 whether a seller has a nexus with that Member State 

5 for any tax at any time. 

6 (2) Uniform definitions of products and prod7 uct-based exemptions from which a Member State 

8 may choose its individual tax base, provided, how9 ever, that all local jurisdictions in that Member 

10 State with respect to which a tax is imposed or col11 lected, shall have a common tax base identical to the 

12 State tax base of that Member State. A Member 

13 State may enact product-based exemptions without 

14 restriction if the Agreement does not have a defini15 tion for the product or for a term that includes the 

16 product. A Member State shall relax the good faith 

17 requirement for acceptance of exemption certificates 

18 in accordance with section 317 of the Agreement, as 

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

20 (3) Uniform rules for sourcing and attributing 

21 transactions to particular taxing jurisdictions. 

22 (4) Uniform procedures for the certification of 

23 service providers and software on which a seller may 

24 elect to rely in order to determine Member State 

25 sales and use tax rates and taxability. 


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

2 (6) Uniform requirements for tax returns and 

3 remittances. 

4 (7) Consistent electronic filing and remittance 

5 methods. 

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

7 Member State and local sales and use taxes, includ8 ing a requirement for a State-level filing of tax re9 turns in each Member State. 

10 (9) A single sales and use tax rate per taxing 

11 jurisdiction, except as provided in section 308 of the 

12 Agreement. 

13 (10) A provision requiring the elimination by 

14 each Member State of caps and thresholds on the 

15 application of sales and use tax rates and exemp16 tions based on value, provided that this limitation 

17 does not apply to the items identified in sections 

18 308C, 322, and 323 of the Agreement, as in effect 

19 on the date of the enactment of this Act. 

20 (11) A provision requiring each Member State 

21 to complete a taxability matrix, as adopted by the 

22 Governing Board. The matrix shall include informa23 tion regarding terms defined by the Agreement in 

24 the Library of Definitions. The matrix shall also in25 clude, pursuant to the requirements of the GovVerDate Mar 15 2010 22:53 Jul 02, 2010 Jkt 089200 PO 00000 Frm 00015 Fmt 6652 Sfmt 6201 E:\BILLS\H5660.IH H5660

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1 erning Board, information on use-, entity-, and 

2 product-based exemptions. 

3 (12) A provision requiring that each Member 

4 State relieves a seller or service provider from liabil5 ity to that Member State and local jurisdiction for 

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

7 and relieves the purchaser from penalties stemming 

8 from such liability, provided that collection of the 

9 improper amount is the result of relying on informa10 tion provided by that Member State regarding tax 

11 rates, boundaries, or taxing jurisdiction assignments, 

12 or in the taxability matrix regarding terms defined 

13 by the Agreement in the Library of Definitions. 

14 (13) Audit procedures for sellers, including an 

15 option under which a seller not qualifying for the 

16 small business exception may request, by notifying 

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

18 on behalf of all Member States for sales and use 

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

20 authorize such a single audit. 

21 (14) Effective on the date authority to require 

22 collection commences under section 4, each Member 

23 State shall provide reasonable compensation for ex24 penses incurred by all sellers in administering, col25 lecting, and remitting sales and use taxes (other 


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1 than use taxes on goods and services purchased for 

2 the consumption of the seller) to that Member State. 

3 Such compensation may vary in each Member State 

4 depending on the complexity of the sales and use tax 

5 laws in that Member State and may vary by the 

6 characteristics of sellers in order to reflect dif7 ferences in collection costs. Such compensation may 

8 be provided to a seller or a third-party service pro9 vider whom a seller has contracted with to perform 

10 all the sales and use tax responsibilities of a seller. 

11 (15) Appropriate protections for consumer pri12 vacy. 

13 (16) Governance procedures and mechanisms to 

14 ensure timely, consistent, and uniform implementa15 tion and adherence to the principles of the stream16 lined system and the terms of the Agreement. 

17 (17) A uniform rule to establish a small seller 

18 exception to a requirement to collect authorized by 

19 this Act. 

20 (18) Uniform rules and procedures for sales tax 

21 holidays. 

22 (19) Uniform rules and procedures to address 

23 refunds and credits for sales taxes relating to cus24 tomer returns, restocking fees, discounts and cou25 pons, and rules to address allocations of shipping 


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1 and handling and discounts applied to multiple item 

2 and multiple seller orders. 

3 (b) APPLICATION OF MINIMUM SIMPLIFICATION RE4 QUIREMENTS TO TAXES ON COMMUNICATIONS SERV5 ICES.—Each Member State shall apply the minimum sim6 plification requirements of subsection (a) to sales and use 

7 taxes on communications services. 

8 (c) REQUIREMENT TO PROVIDE SIMPLIFIED TAX

9 SYSTEMS.— 

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

11 section are intended to ensure that each Member 

12 State provides and maintains the necessary sim13 plification to its sales and use tax system to warrant 

14 the collection authority granted to such Member 

15 State in section 4. 

16 (2) REDUCTION OF ADMINISTRATIVE BUR17 DENS.—The requirements of this section should be 

18 construed— 

19 (A) to require each Member State to sub20 stantially reduce the administrative burdens as21 sociated with sales and use taxes; and 

22 (B) as allowing each Member State to ex23 ercise flexibility in how these requirements are 

24 satisfied. 


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1 (3) EXCEPTION.—In instances where exceptions 

2 to the requirements of this section can be exercised 

3 in a manner that does not materially increase the 

4 administrative burden on a seller obligated to collect 

5 or pay the taxes, such exceptions are permissible. 

6 (d) NO REQUIREMENT TO EXEMPT FROM OR IM7 POSE TAX.—Nothing in this Act or the Agreement shall 

8 require any Member State or any local taxing jurisdiction 

9 to exempt, or to impose a tax on any product, or to adopt 

10 any particular type of tax, or to impose the same rate of 

11 tax as any other taxing jurisdiction. 

12 SEC. 8. LIMITATION. 

13 (a) IN GENERAL.—Nothing in this Act shall be con14 strued as— 

15 (1) subjecting a seller to franchise taxes, in16 come taxes, or licensing requirements of a Member 

17 State or political subdivision thereof; or 

18 (2) affecting the application of such taxes or re19 quirements or enlarging or reducing the authority of 

20 any Member State to impose such taxes or require21 ments. 

22 (b) NO EFFECT ON NEXUS, ETC.— 

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

24 virtue of the authority granted by section 4 shall be 

25 considered in determining whether a seller has a 


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1 nexus with any Member State for any other tax pur2 pose. 

3 (2) PERMISSIBLE MEMBER STATE AUTHOR4 ITY.—Except as provided in subsection (a), and in 

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

6 Member State from— 

7 (A) licensing or regulating any person; 

8 (B) requiring any person to qualify to 

9 transact intrastate business; 

10 (C) subjecting any person to State taxes 

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

12 (D) exercising authority over matters of 

13 interstate commerce. 

14 SEC. 9. EXPEDITED JUDICIAL REVIEW. 

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

16 Notwithstanding any other provision of law, any civil ac17 tion challenging the constitutionality of this Act, or any 

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

19 judges convened pursuant to the provisions of section 

20 2284 of title 28, United States Code. 

21 (b) APPELLATE REVIEW.— 

22 (1) IN GENERAL.—Notwithstanding any other 

23 provision of law, an interlocutory or final judgment, 

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

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1 sion thereof, unconstitutional shall be reviewable as 

2 a matter of right by direct appeal to the United 

3 States Supreme Court. 

4 (2) 30-DAY TIME LIMIT.—Any appeal under 

5 paragraph (1) shall be filed not more than 30 days 

6 after the date of entry of such judgment, decree, or 

7 order. 

8 SEC. 10. DEFINITIONS. 

9 For the purposes of this Act the following definitions 

10 apply: 

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

12 Board’’ means the governing board established by 

13 the Streamlined Sales and Use Tax Agreement. 

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

15 State’’— 

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

17 used under the Streamlined Sales and Use Tax 

18 Agreement as in effect on the date of the enact19 ment of this Act; 

20 (B) does not include associate members 

21 under the Agreement; and 

22 (C) includes any federally recognized In23 dian Tribe that is accorded Member State sta24 tus under the Agreement pursuant to section 5. 


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1 (3) NONDISCRETIONARY DUTY OF THE GOV2 ERNING BOARD.—The term ‘‘nondiscretionary duty 

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

4 Governing Board specified in the Agreement as a re5 quirement for action by use of the term ‘‘shall’’, 

6 ‘‘will’’, or ‘‘is required to’’. 

7 (4) PERSON.—The term ‘‘person’’ means an in8 dividual, trust, estate, fiduciary, partnership, cor9 poration, limited liability company, or any other 

10 legal entity, and includes a State or local govern11 ment. 

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

13 refers to a sale of goods or services attributed to a 

14 particular Member State with respect to which a 

15 seller does not have adequate physical presence to 

16 establish nexus under the law existing on the day be17 fore the date of the enactment of this Act so as to 

18 allow such Member State to require, without regard 

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

20 collect and remit taxes covered by this Act with re21 spect to such sale. 

22 (6) REMOTE SELLER.—The term ‘‘remote sell23 er’’ means any seller who makes a remote sale. 

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

25 the several States, the District of Columbia, the 


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1 Commonwealth of Puerto Rico, Guam, American 

2 Samoa, the United States Virgin Islands, the Com3 monwealth of the Northern Mariana Islands, and 

4 any other territory or possession of the United 

5 States. 

6 (8) STREAMLINED SALES AND USE TAX AGREE7 MENT.—The term ‘‘Streamlined Sales and Use Tax 

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

9 multistate agreement with that title adopted on No10 vember 12, 2002, as in effect on the date of the en11 actment of this Act and unless the context otherwise 

12 indicates as further amended from time to time. 

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

14 SERVICES. 

15 It is the sense of Congress that each Member State 

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

17 Member States that are also parties to the Agreement to 

18 prevent double taxation in situations where a foreign coun19 try has imposed a transaction tax on a digital good or 

20 service. 

Æ 


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