Marketplace Fairness Act of 2013

Bill: 113-s-743
Sponsor: Sen. Enzi, Michael B. [R-WY]
Introduced: 2013-04-16 in the Senate
Policy area: Taxation
Subjects: Internet and video services
Internet, web applications, social media
Retail and wholesale trades
Sales and excise taxes
State and local government operations
State and local taxation
Tax administration and collection, taxpayers

Summary:
action_date: 2013-04-16
text: 
Marketplace Fairness Act of 2013 - Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

action_date: 2013-05-06
text: 
Marketplace Fairness Act of 2013 - (Sec. 2) Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multi-state agreement for the administration and collection of sales and use taxes, adopted on November 12, 2002) to require all sellers not qualifying for the small-seller exception (applicable to remote sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million in the preceding calendar year) to collect and remit sales and use taxes for remote sales under the provisions of the Agreement, but only if such Agreement complies with the minimum simplification requirements relating to the administration of such taxes, audits, and streamlined filing set forth by this Act. Authorizes any such state to exercise its authority under this Act beginning 180 days after publication of its intent to exercise such authority, but not earlier than the first day of the calendar quarter that is at least 180 days after the enactment of this Act. 
 
Allows a state that does not participate in the Streamlined Sales and Use Tax Agreement (non-member state) to collect and remit sales taxes if such state adopts and implements the minimum simplification requirements of this Act. Provides that such taxing authority shall commence no sooner than six months after such state: 
 
 
 enacts legislation to specify the tax or taxes to which the simplification requirements apply; 
 
 specifies the products and services otherwise subject to such taxes that would be exempt; 
 
 implements minimum simplification requirements, including providing a single entity within the state responsible for all state and local sales and use tax administration, a single audit and tax return for all state and local jurisdictions, and a uniform sales and use tax base for all state and local taxing jurisdictions; 
 
adopts a uniform rule for sourcing all remote sales; 
 
provides information indicating the taxability of products and services and exemptions from tax; 
 
provides free software for remote sellers that calculates sales and use taxes, files tax returns, and updates tax rate changes;
 
exempts remote sellers and certified software providers from liability for incorrect collection, remittance, or noncollection of sales and use taxes; and 
 
provides remote sellers and certified software providers with 90 days' notice of tax rate changes.
 
 
(Sec. 3) Declares that nothing in this Act shall be construed to: 
 
 
 subject a seller or any other person to franchise, income, occupation, or any other type of taxes, other than sales taxes, affect the application of such taxes, or enlarge or reduce state authority to impose such taxes;
 
 create any nexus or alter the standards for determining nexus between a person and a state or locality; 
 
 deny the ability of a remote seller to deploy and utilize a certified software provider of the seller's choice; 
 
 permit or prohibit a state from licensing or regulating any person, requiring any person to qualify to transact intrastate business, subjecting any person to state or local taxes not related to the sale of products or services, or exercising authority over matters of interstate commerce; 
 
 encourage a state to impose sales and use taxes on any products or services not subject to taxation prior to the enactment of this Act; and 
 
 alter or preempt the Mobile Telecommunications Sourcing Act. 
 
 
(Sec. 4) Sets forth definitions used in this Act, including defining &quot;remote sale&quot; to mean the sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act. Sets forth rules for determining the source of a remote sale (i.e., the location where the product or service sold is received by the purchaser).
 
(Sec. 6) Declares that nothing in this Act shall be construed to preempt or limit any power exercised or to be exercised by a state or local jurisdiction or under federal law. 


Legislative actions:
action_date: 2013-06-14
text: Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.
action_date: 2013-05-20
text: Referred to the House Committee on the Judiciary.
action_date: 2013-05-07
text: Held at the desk.
action_date: 2013-05-07
text: Received in the House.
action_date: 2013-05-07
text: Message on Senate action sent to the House.
action_date: 2013-05-06
text: Passed Senate with an amendment by Yea-Nay Vote. 69 - 27. Record Vote Number: 113. (text: CR S3083-3084)
action_date: 2013-05-06
text: Passed/agreed to in Senate: Passed Senate with an amendment by Yea-Nay Vote. 69 - 27. Record Vote Number: 113.(text: CR S3083-3084)
action_date: 2013-05-06
text: Considered by Senate. (consideration: CR S3081-3084)
action_date: 2013-04-25
text: Cloture on measure invoked in Senate by Yea-Nay Vote. 63 - 30. Record Vote Number: 111. (consideration: CR S3013; text: CR S3013)
action_date: 2013-04-25
text: Considered by Senate. (consideration: CR S2985-2991, S2992, S2994-3002, S3003-3009, S3013-3014)
action_date: 2013-04-24
text: Cloture motion on measure presented in Senate. (consideration: CR S2927; text: CR S2927)
action_date: 2013-04-24
text: Measure laid before Senate by motion. (consideration: CR S2926-2927, S2928-2930, S2937-2940, S2941-2942, S2943-2948, S2949-2953)
action_date: 2013-04-24
text: Motion to proceed to consideration of measure agreed to in Senate by Yea-Nay Vote. 74 - 23. Record Vote Number: 110.
action_date: 2013-04-24
text: Motion to proceed to measure considered in Senate. (consideration: CR S2925-2926; text: CR S2925)
action_date: 2013-04-23
text: Motion to proceed to measure considered in Senate. (consideration: CR S2866-2867, S2871-2873, S2875-2878, S2879-2887; text: CR S2866)
action_date: 2013-04-22
text: Cloture on the motion to proceed to measure invoked in Senate by Yea-Nay Vote. 74 - 20. Record Vote Number: 107. (consideration: CR S2833-2834; text: CR S2833)
action_date: 2013-04-22
text: Motion to proceed to measure considered in Senate. (consideration: CR S2833-2834, S2836-2838; text: CR S2833)
action_date: 2013-04-18
text: Cloture motion on the motion to proceed to measure presented in Senate. (consideration: CR S2785; text: CR S2785)
action_date: 2013-04-18
text: Motion to proceed to consideration of measure made in Senate. (consideration: CR S2785-2792)
action_date: 2013-04-17
text: Read the second time. Placed on Senate Legislative Calendar under General Orders. Calendar No. 41.
action_date: 2013-04-16
text: Introduced in the Senate. Read the first time. Placed on Senate Legislative Calendar under Read the First Time.
action_date: 2013-04-16
text: Introduced in Senate