I 
115TH CONGRESS 
1ST SESSION H. R. 2193 
To grant States authority to enforce State and local sales and use tax 
laws on remote transactions, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 27, 2017 
Mrs. NOEM (for herself, Mr. WOMACK, Mr. CHAFFETZ, Mr. STIVERS, Mr. 
BARLETTA, Mr. CONYERS, Ms. SPEIER, Ms. DELBENE, Mr. WELCH, and 
Mr. CICILLINE) introduced the following bill; which was referred to the 
Committee on the Judiciary 
A BILL 
To grant States authority to enforce State and local sales 
and use tax laws on remote transactions, 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 ‘‘Remote Transactions 
Parity Act of 2017’’. 
SEC. 2. AUTHORIZATION TO REQUIRE COLLECTION OF 
SALES AND USE TAXES. 
(a) STREAMLINED SALES
AND USE TAX AGREE-
MENT.—Each Member State under the Streamlined Sales 
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and Use Tax Agreement is authorized notwithstanding 
any other provision of law to require all remote sellers not 
qualifying for the small remote seller exception described 
in subsection (c) to collect and remit sales and use taxes 
with respect to remote sales sourced to that Member State 
pursuant to the provisions of the Streamlined Sales and 
Use Tax Agreement, but only if any changes to the 
Streamlined Sales and Use Tax Agreement made after the 
date of enactment of this Act, are not in conflict with the 
minimum simplification requirements in subsection (b)(2). 
A State may exercise authority under this Act on the 1st 
day of a month beginning 180 days after the State pub-
lishes notice of the State’s intent to exercise the authority 
under this Act, but no earlier than the date provided in 
section 3(h). 
(b) ALTERNATIVE.—A State that is not a Member 
State under the Streamlined Sales and Use Tax Agree-
ment is authorized notwithstanding any other provision of 
law to require all remote sellers not qualifying for the 
small remote seller exception described in subsection (c) 
to collect and remit sales and use taxes with respect to 
remote sales sourced to that State, but only if the State 
adopts and implements the minimum simplification re-
quirements in paragraph (2). Such authority shall only 
begin on the 1st day of a month and commence beginning 
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no earlier than the first day of the calendar quarter that 
is at least 180 days after the date that the State— 
(1) enacts legislation to exercise the authority 
granted by this Act— 
(A) specifying the tax or taxes to which 
such authority and the minimum simplification 
requirements in paragraph (2) shall apply; and 
(B) specifying the products and services 
otherwise subject to the tax or taxes identified 
by the State under subparagraph (A) to which 
the authority of this Act shall not apply; and 
(2) implements each of the following minimum 
simplification requirements: 
(A) Provide— 
(i) a single entity within the State re-
sponsible for all State and local sales and 
use tax administration, return processing, 
and audits for remote sales sourced to the 
State; 
(ii) except as provided in clause (iii) 
and section 3(I), a single audit of a remote 
seller for all State and local taxing juris-
dictions within that State; 
(iii) unless there is reasonable sus-
picion that the remote seller has engaged 
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in intentional misrepresentation, if a re-
mote seller utilizes a certified software pro-
vider as described in section 4(1), the 
State requesting the audit shall, at the op-
tion of the remote seller, first contact the 
certified software provider who shall have 
the responsibility to provide the State with 
complete records of transactions processed 
for the remote seller and who will rep-
resent the remote seller during the State’s 
audit and be responsible for the audit find-
ings except as provided in subparagraphs 
(F), (G), and (H) (Nothing herein shall 
prevent the remote seller from contesting 
audit findings, and the remote seller uti-
lizing a certified software provider shall 
not be contacted by a State requesting an 
audit unless the remote seller either was 
reasonably suspected of intentional mis-
representation or has declined to have a 
certified software provider represent it dur-
ing the audit.); and 
(iv) a single sales and use tax return 
to be used by remote sellers to be filed 
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with the single entity responsible for tax 
administration. 
A State may not require a remote seller to file 
sales and use tax returns any more frequently 
than returns are required for nonremote sellers. 
No local jurisdiction may require a remote sell-
er to submit a sales and use tax return or to 
collect sales and use taxes other than as pro-
vided by this paragraph. 
(B) Provide a uniform sales and use tax 
base among the State and the local taxing juris-
dictions within the State pursuant to paragraph 
(1). 
(C) Source all remote sales in compliance 
with the sourcing definition set forth in section 
4(10). 
(D) Provide— 
(i) a publicly available taxability and 
exemption table which can be downloaded 
in an easily usable format and accessed 
electronically which indicates the taxability 
of products and services along with any 
product and service exemptions from sales 
and use tax in the State, and which is up-
dated each calendar quarter for any 
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changes to the products and services speci-
fied under paragraph (1)(B); 
(ii) a rates and boundary database in 
an easily downloadable format and which is 
updated each calendar quarter for rate and 
boundary changes; 
(iii) free access to all of the national 
certified software providers that have been 
approved pursuant to section (3)(g) and 
that can determine the proper sales and 
use tax in every State qualified under this 
Act and that will— 
(I) determine the correct sales 
and use tax rate based on sourcing 
rules in section 4(10) and calculate 
the sales and use tax due at the time 
of sale; 
(II) generate and file sales and 
use tax returns electronically; 
(III) remit the sales and use 
taxes to States electronically; 
(IV) report all transactions proc-
essed to the remote seller; 
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