166 
one-half of the time during a given calendar year. A 
parent entitled to be treated as the custodial parent 
pursuant to this paragraph may release this claim to 
the other parent if said release is in writing. 
‘‘(d) ANNUAL REGISTRATION.—In order to receive 
the family consumption allowance provided by section 301, 
a qualified family must register with the sales tax admin-
istering authority in a form prescribed by the Secretary. 
The annual registration form shall provide— 
‘‘(1) the name of each family member who 
shared the qualified family’s residence on the family 
determination date, 
‘‘(2) the Social Security number of each family 
member on the family determination date who 
shared the qualified family’s residence on the family 
determination date, 
‘‘(3) the family member or family members to 
whom the family consumption allowance should be 
paid, 
‘‘(4) a certification that all listed family mem-
bers are lawful residents of the United States, 
‘‘(5) a certification that all family members 
sharing the common residence are listed, 
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‘‘(6) a certification that no family members 
were incarcerated on the family determination date 
(within the meaning of subsection (l)), and 
‘‘(7) the address of the qualified family. 
Said registration shall be signed by all members of the 
qualified family that have attained the age of 21 years 
as of the date of filing. 
‘‘(e) REGISTRATION NOT MANDATORY.—Registra-
tion is not mandatory for any qualified family. 
‘‘(f) EFFECT
OF FAILURE TO PROVIDE ANNUAL 
REGISTRATION.—Any qualified family that fails to reg-
ister in accordance with this section within 30 days of the 
family determination date, shall cease receiving the 
monthly family consumption allowance in the month be-
ginning 90 days after the family determination date. 
‘‘(g) EFFECT OF CURING FAILURE TO PROVIDE AN-
NUAL REGISTRATION.—Any qualified family that failed to 
timely make its annual registration in accordance with this 
section but subsequently cures its failure to register, shall 
be entitled to up to 6 months of lapsed sales tax rebate 
payments. No interest on lapsed payment amount shall be 
paid. 
‘‘(h) EFFECTIVE
DATE
OF
ANNUAL
REGISTRA-
TIONS.—Annual registrations shall take effect for the 
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month beginning 90 days after the family registration 
date. 
‘‘(i) EFFECTIVE
DATE
OF
REVISED
REGISTRA-
TIONS.—A revised registration made pursuant to section 
305 shall take effect for the first month beginning 60 days 
after the revised registration was filed. The existing reg-
istration shall remain in effect until the effective date of 
the revised registration. 
‘‘(j) DETERMINATION
OF
REGISTRATION
FILING 
DATE.—An annual or revised registration shall be deemed 
filed when— 
‘‘(1) deposited in the United States mail, post-
age prepaid, to the address of the sales tax admin-
istering authority, 
‘‘(2) delivered and accepted at the offices of the 
sales tax administering authority, or 
‘‘(3) provided to a designated commercial pri-
vate courier service for delivery within 2 days to the 
sales tax administering authority at the address of 
the sales tax administering authority. 
‘‘(k) PROPOSED REGISTRATION TO BE PROVIDED.— 
Thirty or more days before the family registration date, 
the sales tax administering authority shall mail to the ad-
dress shown on the most recent rebate registration or 
change of address notice filed pursuant to section 305(d) 
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a proposed registration that may be simply signed by the 
appropriate family members if family circumstances have 
not changed. 
‘‘(l) INCARCERATED INDIVIDUALS.—An individual 
shall not be eligible under this chapter to be included as 
a member of any qualified family if that individual— 
‘‘(1) is incarcerated in a local, State, or Federal 
jail, prison, mental hospital, or other institution on 
the family determination date, and 
‘‘(2) is scheduled to be incarcerated for 6 
months or more in the 12-month period following 
the effective date of the annual registration or the 
revised registration of said qualified family. 
‘‘(m) FAMILY DETERMINATION DATE.—The family 
determination date is a date assigned to each family by 
the Secretary for purposes of determining qualified family 
size and other information necessary for the administra-
tion of this chapter. The Secretary shall promulgate regu-
lations regarding the issuance of family determination 
dates. In the absence of any regulations, the family deter-
mination date for all families shall be October 1. The Sec-
retary may assign family determination dates for adminis-
trative convenience. Permissible means of assigning family 
determination dates include a method based on the birth 
dates of family members. 
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‘‘(n) CROSS REFERENCE.—For penalty for filing 
false rebate claim, see section 504(i). 
‘‘SEC. 303. MONTHLY POVERTY LEVEL. 
‘‘(a) IN GENERAL.—The monthly poverty level for 
any particular month shall be one-twelfth of the ‘annual 
poverty level’. For purposes of this section the ‘annual 
poverty level’ shall be the sum of— 
‘‘(1) the annual level determined by the Depart-
ment of Health and Human Services poverty guide-
lines required by sections 652 and 673(2) of the 
Omnibus Reconciliation Act of 1981 for a particular 
family size, and 
‘‘(2) in case of families that include a married 
couple, the ‘annual marriage penalty elimination 
amount’. 
‘‘(b) ANNUAL MARRIAGE PENALTY ELIMINATION 
AMOUNT.—The annual marriage penalty elimination 
amount shall be the amount that is— 
‘‘(1) the amount that is two times the annual 
level determined by the Department of Health and 
Human Services poverty guidelines required by sec-
tions 652 and 673(2) of the Omnibus Reconciliation 
Act of 1981 for a family of one, less 
‘‘(2) the annual level determined by the Depart-
ment of Health and Human Services poverty guide-
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171 
lines required by sections 652 and 673(2) of the 
Omnibus Reconciliation Act of 1981 for a family of 
two. 
‘‘SEC. 304. REBATE MECHANISM. 
‘‘(a) GENERAL RULE.—The Social Security Adminis-
tration shall provide a monthly sales tax rebate to duly 
registered qualified families in an amount determined in 
accordance with section 301. 
‘‘(b) PERSONS RECEIVING REBATE.—The payments 
shall be made to the persons designated by the qualifying 
family in the annual or revised registration for each quali-
fied family in effect with respect to the month for which 
payment is being made. Payments may only be made to 
persons 18 years or older. If more than 1 person is des-
ignated in a registration to receive the rebate, then the 
rebate payment shall be divided evenly between or among 
those persons designated. 
‘‘(c) WHEN REBATES MAILED.—Rebates shall be 
mailed on or before the first business day of the month 
for which the rebate is being provided. 
‘‘(d) SMART CARDS AND DIRECT ELECTRONIC DE-
POSIT PERMISSIBLE.—The Social Security Administration 
may provide rebates in the form of smart cards that carry 
cash balances in their memory for use in making pur-
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chases at retail establishments or by direct electronic de-
posit. 
‘‘SEC. 305. CHANGE IN FAMILY CIRCUMSTANCES. 
‘‘(a) GENERAL RULE.—In the absence of the filing 
of a revised registration in accordance with this chapter, 
the common residence of the qualified family, marital sta-
tus and number of persons in a qualified family on the 
family registration date shall govern determinations re-
quired to be made under this chapter for purposes of the 
following calendar year. 
‘‘(b) NO DOUBLE COUNTING.—In no event shall any 
person be considered part of more than one qualified fam-
ily. 
‘‘(c) REVISED
REGISTRATION
PERMISSIBLE.—A 
qualified family may file a revised registration for pur-
poses of section 302(d) to reflect a change in family cir-
cumstances. A revised registration form shall provide— 
‘‘(1) the name of each family member who 
shared the qualified family’s residence on the filing 
date of the revised registration, 
‘‘(2) the Social Security number of each family 
member who shared the qualified family’s residence 
on the filing date of the revised registration, 
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‘‘(3) the family member or family members to 
whom the family consumption allowance should be 
paid, 
‘‘(4) a certification that all listed family mem-
bers are lawful residents of the United States, 
‘‘(5) a certification that all family members 
sharing the commoner residence are listed, 
‘‘(6) a certification that no family members 
were incarcerated on the family determination date 
(within the meaning of section 302(1)), and 
‘‘(7) the address of the qualified family. 
Said revised registration shall be signed by all members 
of the qualified family that have attained the age of 21 
years as of the filing date of the revised registration. 
‘‘(d) CHANGE OF ADDRESS.—A change of address for 
a qualified family may be filed with the sales tax admin-
istering authority at any time and shall not constitute a 
revised registration. 
‘‘(e) REVISED REGISTRATION NOT MANDATORY.— 
Revised registrations reflecting changes in family status 
are not mandatory. 
‘‘CHAPTER 4—FEDERAL AND STATE 
COOPERATIVE TAX ADMINISTRATION 
‘‘Sec. 401. Authority for States to collect tax. 
‘‘Sec. 402. Federal administrative support for States. 
‘‘Sec. 403. Federal-State tax conferences. 
‘‘Sec. 404. Federal administration in certain States. 
‘‘Sec. 405. Interstate allocation and destination determination. 
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‘‘Sec. 406. General administrative matters. 
‘‘Sec. 407. Jurisdiction. 
‘‘SEC. 401. AUTHORITY FOR STATES TO COLLECT TAX. 
‘‘(a) IN GENERAL.—The tax imposed by section 101 
on gross payments for the use or consumption of taxable 
property or services within a State shall be administered, 
collected, and remitted to the United States Treasury by 
such State if the State is an administering State. 
‘‘(b) ADMINISTERING STATE.—For purposes of this 
section, the term ‘administering State’ means any State— 
‘‘(1) which maintains a sales tax, and 
‘‘(2) which enters into a cooperative agreement 
with the Secretary containing reasonable provisions 
governing the administration by such State of the 
taxes imposed by the subtitle and the remittance to 
the United States in a timely manner of taxes col-
lected under this chapter. 
‘‘(c) COOPERATIVE AGREEMENTS.—The agreement 
under subsection (b)(2) shall include provisions for the ex-
peditious transfer of funds, contact officers, dispute reso-
lution, information exchange, confidentiality, taxpayer 
rights, and other matters of importance. The agreement 
shall not contain extraneous matters. 
‘‘(d) TIMELY REMITTANCE OF TAX.— 
‘‘(1) IN GENERAL.—Administering States shall 
remit and pay over taxes collected under this subtitle 
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on behalf of the United States (less the administra-
tion fee allowable under paragraph (2)) not later 
than 5 days after receipt. Interest at 150 percent of 
the Federal short-term rate shall be paid with re-
spect to amounts remitted after the due date. 
‘‘(2) ADMINISTRATION FEE.—An administering 
State may retain an administration fee equal to one- 
quarter of 1 percent of the amounts otherwise re-
quired to be remitted to the United States under 
this chapter by the administering State. 
‘‘(e) LIMITATION ON ADMINISTRATION OF TAX BY 
UNITED STATES.—The Secretary may administer the tax 
imposed by this subtitle in an administering State only 
if— 
‘‘(1)(A) such State has failed on a regular basis 
to timely remit to the United States taxes collected 
under this chapter on behalf of the United States, 
or 
‘‘(B) such State has on a regular basis other-
wise materially breached the agreement referred to 
in subsection (b)(2), 
‘‘(2) the State has failed to cure such alleged 
failures and breaches within a reasonable time, 
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‘‘(3) the Secretary provides such State with 
written notice of such alleged failures and breaches, 
and 
‘‘(4) a District Court of the United States with-
in such State, upon application of the Secretary, has 
rendered a decision— 
‘‘(A) making findings of fact that— 
‘‘(i) such State has failed on a regular 
basis to timely remit to the United States 
taxes collected under this chapter on behalf 
of the United States, or such State has on 
a 
regular 
basis 
otherwise 
materially 
breached the agreement referred to in sub-
section (b)(2), 
‘‘(ii) the Secretary has provided such 
State with written notice of such alleged 
failures and breaches, and 
‘‘(iii) the State has failed to cure such 
alleged failures and breaches within a rea-
sonable time, and 
‘‘(B) making a determination that it is in 
the best interest of the citizens of the United 
States that the administering State’s authority 
to administer the tax imposed by this subtitle 
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be revoked and said tax be administered di-
rectly by the Secretary. 
The order of the District Court revoking the author-
ity of an Administering State shall contain provi-
sions governing the orderly transfer of authority to 
the Secretary. 
‘‘(f) REINSTITUTION.—A State that has had its au-
thority revoked pursuant to subsection (e) shall not be an 
administering State for a period of not less than 5 years 
after the date of the order of revocation. For the first cal-
endar year commencing 8 years after the date of the order 
of revocation, the State shall be regarded without preju-
dice as eligible to become an administering State. 
‘‘(g) THIRD
STATE
ADMINISTRATION
PERMIS-
SIBLE.—It shall be permissible for a State to contract with 
an administering State to administer the State’s sales tax 
for an agreed fee. In this case, the agreement con-
templated by subsection (c) shall have both the State and 
the Federal Government as parties. 
‘‘(h) INVESTIGATIONS AND AUDITS.—Administering 
States shall not conduct investigations or audits at facili-
ties in other administering States in connection with the 
tax imposed by section 101 or conforming State sales tax 
but shall instead cooperate with other administering 
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States using the mechanisms established by section 402, 
by compact or by other agreement. 
‘‘SEC. 
402. 
FEDERAL 
ADMINISTRATIVE 
SUPPORT 
FOR 
STATES. 
‘‘(a) IN GENERAL.—The Secretary shall administer 
a program to facilitate information sharing among States. 
‘‘(b) STATE COMPACTS.—The Secretary shall facili-
tate, and may be a party to a compact among States for 
purposes of facilitating the taxation of interstate pur-
chases and for other purposes that may facilitate imple-
mentation of this subtitle. 
‘‘(c) AGREEMENT WITH CONFORMING STATES.—The 
Secretary is authorized to enter into and shall enter into 
an agreement among conforming States enabling con-
forming States to collect conforming State sales tax on 
sales made by sellers without a particular conforming 
State to a destination within that particular conforming 
State. 
‘‘(d) SECRETARY’S AUTHORITY.—The Secretary shall 
have the authority to promulgate regulations, to provide 
guidelines, to assist States in administering the national 
sales tax, to provide for uniformity in the administration 
of the tax and to provide guidance to the public. 
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‘‘SEC. 403. FEDERAL-STATE TAX CONFERENCES. 
‘‘Not less than once annually, the Secretary shall host 
a conference with the sales tax administrators from the 
various administering States to evaluate the state of the 
national sales tax system, to address issues of mutual con-
cern and to develop and consider legislative, regulatory, 
and administrative proposals to improve the tax system. 
‘‘SEC. 404. FEDERAL ADMINISTRATION IN CERTAIN STATES. 
‘‘The Secretary shall administer the tax imposed by 
this subtitle in any State or other United States jurisdic-
tion that— 
‘‘(1) is not an administering State, or 
‘‘(2) elected to have another State administer 
its tax in accordance with section 401(g). 
‘‘SEC. 405. INTERSTATE ALLOCATION AND DESTINATION 
DETERMINATION. 
‘‘(a) DESTINATION GENERALLY.—The tax imposed 
by this subtitle is a destination principle tax. This section 
shall govern for purposes of determining— 
‘‘(1) whether the destination of taxable property 
and services is within or without the United States, 
and 
‘‘(2) which State or territory within the United 
States is the destination of taxable property and 
services. 
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‘‘(b) TANGIBLE PERSONAL PROPERTY.—Except as 
provided in subsection (g) (relating to certain leases), the 
destination of tangible personal property shall be the State 
or territory in which the property was first delivered to 
the purchaser (including agents and authorized represent-
atives). 
‘‘(c) REAL PROPERTY.—The destination of real prop-
erty, or rents or leaseholds on real property, shall be the 
State or territory in which the real property is located. 
‘‘(d) OTHER PROPERTY.—The destination of any 
other taxable property shall be the residence of the pur-
chaser. 
‘‘(e) SERVICES.— 
‘‘(1) GENERAL RULE.—The destination of serv-
ices shall be the State or territory in which the use 
or consumption of the services occurred. Allocation 
of service invoices relating to more than 1 jurisdic-
tion shall be on the basis of time or another method 
determined by regulation. 
‘‘(2) TELECOMMUNICATIONS
SERVICES.—The 
destination of telecommunications services shall be 
the residence of the purchaser. Telecommunications 
services include telephone, telegraph, beeper, radio, 
cable television, satellite, and computer on-line or 
network services. 
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181 
‘‘(3) DOMESTIC TRANSPORTATION SERVICES.— 
For transportation services where all of the final 
destinations are within the United States, the des-
tination of transportation services shall be the final 
destination of the trip (in the case of round or mul-
tiple trip fares, the services amount shall be equally 
allocated among each final destination). 
‘‘(4) INTERNATIONAL TRANSPORTATION SERV-
ICES.—For transportation services where the final 
destination or origin of the trip is without the 
United States, the service amount shall be deemed 
50 percent attributable to the United States destina-
tion or origin. 
‘‘(5) ELECTRICAL SERVICE.—The destination of 
electrical services shall be the residence of the pur-
chaser. 
‘‘(f) FINANCIAL INTERMEDIATION SERVICES.—The 
destination of financial intermediation services shall be the 
residence of the purchaser. 
‘‘(g) RENTS PAID FOR THE LEASE OF TANGIBLE 
PROPERTY.— 
‘‘(1) GENERAL RULE.—Except as provided in 
paragraph (2), the destination of rents paid for the 
lease of tangible property and leaseholds on such 
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182 
property shall be where the property is located while 
in use. 
‘‘(2) 
LAND
VEHICLES; 
AIRCRAFT, 
WATER 
CRAFT.—The destination of rental and lease pay-
ments on land vehicles, aircraft and water craft shall 
be— 
‘‘(A) in the case of rentals and leases of a 
term of 1 month or less, the location where the 
land vehicle, aircraft, or water craft was origi-
nally delivered to the renter or lessee, and 
‘‘(B) in the case of rentals and leases of a 
term greater than 1 month, the residence of the 
renter or lessee. 
‘‘(h) ALLOCATION RULES.—For purposes of allo-
cating revenue— 
‘‘(1) between or among administering States 
from taxes imposed by this subtitle or from State 
sales taxes administered by third-party admin-
istering States, or 
‘‘(2) between or among States imposing con-
forming State sales taxes, 
the revenue shall be allocated to those States that are the 
destination of the taxable property or service. 
‘‘(i) FEDERAL OFFICE OF REVENUE ALLOCATION.— 
The Secretary shall establish an Office of Revenue Alloca-
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183 
tion to arbitrate any claims or disputes among admin-
istering States as to the destination of taxable property 
and services for purposes of allocating revenue between or 
among the States from taxes imposed by this subtitle. The 
determination of the Administrator of the Office of Rev-
enue Allocation shall be subject to judicial review in any 
Federal court with competent jurisdiction. The standard 
of review shall be abuse of discretion. 
‘‘SEC. 406. GENERAL ADMINISTRATIVE MATTERS. 
‘‘(a) IN GENERAL.—The Secretary and each sales tax 
administering authority may employ such persons as may 
be necessary for the administration of this subtitle and 
may delegate to employees the authority to conduct inter-
views, hearings, prescribe rules, promulgate regulations, 
and perform such other duties as are required by this sub-
title. 
‘‘(b) RESOLUTION OF ANY INCONSISTENT RULES 
AND REGULATIONS.—In the event that the Secretary and 
any sales tax administering authority have issued incon-
sistent rules or regulations, any lawful rule or regulation 
issued by the Secretary shall govern. 
‘‘(c) ADEQUATE NOTICE TO BE PROVIDED.—Except 
in the case of an emergency declared by the Secretary (and 
not his designee), no rule or regulation issued by the Sec-
retary with respect to any internal revenue law shall take 
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effect before 90 days have elapsed after its publication in 
the Federal Register. Upon issuance, the Secretary shall 
provide copies of all rules or regulations issued under this 
title to each sales tax administering authority. 
‘‘(d) NO RULES, RULINGS, OR REGULATIONS WITH 
RETROACTIVE EFFECT.—No rule, ruling, or regulation 
issued or promulgated by the Secretary relating to any in-
ternal revenue law or by a sales tax administering author-
ity shall apply to a period prior to its publication in the 
Federal Register (or State equivalent) except that a regu-
lation may take retroactive effect to prevent abuse. 
‘‘(e) REVIEW OF IMPACT OF REGULATIONS, RULES, 
AND RULINGS ON SMALL BUSINESS.— 
‘‘(1) SUBMISSION TO SMALL BUSINESS ADMIN-
ISTRATION.—After publication of any proposed or 
temporary regulation by the Secretary relating to in-
ternal revenue laws, the Secretary shall submit such 
regulation to the Chief Counsel for Advocacy of the 
Small Business Administration for comment on the 
impact of such regulation on small businesses. Not 
later than the date 30 days after the date of such 
submission, the Chief Counsel for Advocacy of the 
Small Business Administration shall submit com-
ments on such regulation to the Secretary. 
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