(A) the collection of a sales tax, use tax, 
or any similar tax; or 
(B) the reporting of any information with 
respect to a tax described in subparagraph (A); 
(2) assess any tax described in paragraph 
(1)(A) on a person; or 
(3) treat a person as doing business in a State 
for purposes of any tax described in paragraph 
(1)(A), 
unless such person had a physical presence in the State 
during the calendar quarter with respect to which such 
obligation or assessment is imposed. 
(b) REQUIREMENTS FOR PHYSICAL PRESENCE.— 
(1) IN GENERAL.—For purposes of subsection 
(a), a person has a physical presence in a State only 
if such person’s business activities in the State in-
clude any of the following during the calendar quar-
ter: 
(A) Maintains its commercial or legal 
domicile in the State. 
(B) Owns, holds a leasehold interest in, or 
maintains real property such as a retail store, 
warehouse, distribution center, manufacturing 
operation, or assembly facility in the State. 
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(C) Leases or owns tangible personal prop-
erty (other than computer software) of more 
than de minimis value in the State. 
(D) Has one or more employees, agents, or 
independent contractors present in the State 
who provide on-site design, installation, or re-
pair services on behalf of the remote seller. 
(E) Has 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. 
(F) Maintains an office in the State at 
which it regularly employs three or more em-
ployees for any purpose. 
(2) DE
MINIMIS
PHYSICAL
PRESENCE.—For 
purposes of this section, the term ‘‘physical pres-
ence’’ shall not include— 
(A) entering into an agreement under 
which a person, for a commission or other con-
sideration, directly or indirectly refers potential 
purchasers to a person outside the State, 
whether by an internet-based link or platform, 
internet website or otherwise; 
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(B) any presence in a State, as described 
in section 2(b)(1), for less than 15 days in a 
taxable year (or a greater number of days if 
provided by State law); 
(C) product placement, setup, or other 
services offered in connection with delivery of 
products by an interstate or in-State carrier or 
other service provider; 
(D) internet advertising services provided 
by in-State residents which are not exclusively 
directed towards, or do not solicit exclusively, 
in-State customers; 
(E) ownership by a person outside the 
State of an interest in a limited liability com-
pany or similar entity organized or with a phys-
ical presence in the State; 
(F) the furnishing of information to cus-
tomers or affiliates in such State, or the cov-
erage of events or other gathering of informa-
tion in such State by such person, or his rep-
resentative, which information is used or dis-
seminated from a point outside the State; or 
(G) business activities directly relating to 
such person’s potential or actual purchase of 
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goods or services within the State if the final 
decision to purchase is made outside the State. 
(c) PROTECTION OF NON-SELLERS.—A State may 
not impose or assess a sales, use, or similar tax on a per-
son or impose an obligation to collect or report any infor-
mation with respect thereto, unless such person is either 
a purchaser or a seller having a physical presence in the 
State. 
SEC. 3. DISPUTE RESOLUTION. 
The district courts of the United States shall have 
original jurisdiction over civil actions to enforce the provi-
sions of this Act, including authority to issue declaratory 
judgments pursuant to section 2201 of title 28, United 
States Code, and, notwithstanding the provisions of sec-
tion 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— 
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(A) lists or advertises products for sale in 
any forum, including a catalog or internet 
website; 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 sell-
er, 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 ‘‘mar-
ketplace 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, wheth-
er 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 
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