I 
116TH CONGRESS 
1ST SESSION 
H. R. 379 
To limit the authority of a State to require remote sellers to collect taxes 
and fees owed by purchasers then located in such State incident to 
their purchases of goods and services from such sellers, and for other 
purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 9, 2019 
Mr. GIBBS (for himself and Mr. GIANFORTE) introduced the following bill; 
which was referred to the Committee on the Judiciary 
A BILL 
To limit the authority of a State to require remote sellers 
to collect taxes and fees owed by purchasers then located 
in such State incident to their purchases of goods and 
services from such sellers, and for other purposes. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Protecting Businesses 
from Burdensome Compliance Cost Act of 2019’’. 
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SEC. 2. LIMITATION ON AUTHORITY OF STATES TO RE-
QUIRE REMOTE SELLERS TO COLLECT TAXES 
AND FEES OWED BY PURCHASERS OF GOODS 
AND SERVICES. 
(a) LIMITATION.—Except as provided in subsection 
(b), a State may not require a remote seller— 
(1) to collect a tax or fee owed by a purchaser 
then located in such State incident to the purchase 
of a good or service from such seller, or 
(2) to collect information incident to the pur-
chase of a such good or service from such seller by 
such purchaser, 
if such seller does not have a physical presence in such 
State at the time of such purchase. 
(b) EXCEPTION.—Subsection (a) shall not apply with 
respect to the purchase of a good or service if— 
(1) such purchase occurs after the effective date 
of this Act, 
(2) the tax or fee described in such sub-
section— 
(A) is imposed only on a purchaser pursu-
ant to a statute then in effect in the State in 
which the purchaser is located at the time of 
such purchase, and 
(B) is also payable incident to purchases 
throughout such State of such good or service, 
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and payable at a uniform rate that does not ex-
ceed the combined rate of the State and local 
taxes and fees payable by purchasers in such 
State of such good or service from sellers phys-
ically present in such State at the time of such 
purchases, and 
(3) such statute does not require a remote sell-
er— 
(A) to remit to more than a single location 
in such State, taxes and fees owed by pur-
chasers then located in such State and collected 
by such seller, or 
(B) to provide to such State any informa-
tion about such purchasers, other than— 
(i) the zip code areas in which such 
purchasers were located in such State at 
the time of the purchases, and 
(ii) the aggregate amount of such 
taxes or fees collected by such seller owed 
by such purchasers in a particular zip code 
area. 
SEC. 3. PROHIBITION OF AUTHORITY OF SUBDIVISIONS OF 
STATES. 
A subdivision of a State may not require a remote 
seller— 
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(1) to collect a tax or fee owed by a purchaser 
then located in such State (or in such subdivision) 
incident to the purchase of a good or service from 
such seller, or 
(2) to collect information incident to such pur-
chase. 
SEC. 4. DEFINITIONS. 
For purposes of this Act: 
(1) REMOTE SELLER.—The term ‘‘remote sell-
er’’ means a person that sells a good or service and 
that does not have a physical presence in the State 
in which purchaser is located at the time the pur-
chase of such good or service occurs. 
(2) STATE.—The term ‘‘State’’ means any of 
the several States, the District of Columbia, or a 
commonwealth, territory, or possession of the United 
States. 
SEC. 5. EFFECTIVE DATE. 
This Act shall take effect on January 1, 2020, and 
shall apply with respect to purchases that occur on and 
after such date. 
Æ 
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