In this task, you are given text for US Congressional and California state bills, your task is to generate a summary for this bill.

Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Marine Renewable Energy Promotion 
Act of 2009''.

SEC. 2. DEFINITIONS.

    In this Act:
            (1) Fund.--The term ``Fund'' means the Adaptive Management 
        and Environmental Fund established by section 3(c).
            (2) Marine renewable energy.--The term ``marine renewable 
        energy'' means energy from--
                    (A) waves, tides, and currents in oceans, 
                estuaries, and tidal areas;
                    (B) free flowing water in rivers, lakes, man made 
                channels, and streams; and
                    (C) differentials in ocean temperature or ocean 
                thermal energy conversion.
            (3) Secretary.--The term ``Secretary'' means the Secretary 
        of Energy.

SEC. 3. MARINE RENEWABLE ENERGY RESEARCH AND DEVELOPMENT.

    (a) Research and Development Program.--
            (1) In general.--The Secretary shall establish a marine 
        renewable energy research and development program that is 
        focused on--
                    (A) developing new marine renewable energy 
                technologies;
                    (B) reducing the manufacturing and operation costs 
                of marine renewable energy technologies;
                    (C) increasing the reliability and survivability of 
                marine renewable energy facilities;
                    (D) integrating marine renewable energy into the 
                national electric grid;
                    (E) identifying opportunities for cross-pollination 
                and development of economies of scale between offshore 
                wind and marine renewable energy sources;
                    (F) identifying the environmental impacts of marine 
                renewable energy and ways to address any negative 
                impacts; and
                    (G)(i) applying advanced systems engineering and 
                system integration methods to identify critical 
                interfaces and develop open standards for marine 
                renewable energy;
                    (ii) transferring the resulting intellectual 
                property to industry stakeholders as public information 
                through published interface definitions, standards, and 
                demonstration projects; and
                    (iii) developing incentives for industry to comply 
                with the standards.
            (2) Administration.--The program established under 
        paragraph (1) shall be separate from any wind and hydropower 
        program carried out by the Secretary.
    (b) Marine-Based Energy Device Verification Program.--
            (1) Establishment.--The Secretary shall establish a marine-
        based energy device verification program to provide a bridge 
        from the wave, tidal, current, or thermal energy capture device 
        design and development efforts underway across the industry to 
        commercial deployment of marine renewable energy devices.
            (2) Purposes.--The purposes of the program are to fund, 
        facilitate the development and installation of, and evaluate 
        marine renewable energy projects, in partnership with the 
        Electric Power Research Institute, the National Renewable 
        Energy Laboratory, the Pacific Northwest National Laboratory 
        Marine Sciences Laboratory, and the Sandia National 
        Laboratories, and in conjunction with universities and other 
        institutions of higher education, private business entities, 
        and other appropriate organizations, in order--
                    (A) to increase marine renewable energy experience; 
                and
                    (B) to build and operate enough candidate devices 
                to obtain statistically significant operating and 
                maintenance data.
            (3) Objectives.--The objectives of the program include--
                    (A) verifying the performance, reliability, 
                maintainability, and cost of new marine renewable 
                energy device designs and system components in an 
                operating environment;
                    (B) providing States, regulators, utilities, and 
                other stakeholders with a valid opportunity to test and 
                evaluate marine renewable energy technology in new 
                areas;
                    (C) documenting and communicating the experience 
                from those projects for the benefit of utilities, 
                independent power producers, other nonutility 
                generators, device suppliers, and others in the marine 
                renewable energy development community; and
                    (D) resolving environmental issues through robust 
                characterization, reliable impact prediction, effective 
                monitoring, development and use of adaptive management, 
                and informing engineering design to improve 
                environmental performance.
    (c) Adaptive Management and Environmental Fund.--
            (1) Findings.--Congress finds that--
                    (A) the use of marine renewable energy technologies 
                can reduce contributions to global warming;
                    (B) marine renewable energy technologies can be 
                produced domestically;
                    (C) marine renewable energy is a nascent industry; 
                and
                    (D) the United States must work to promote new 
                renewable energy technologies that reduce contributions 
                to global warming gases and improve domestic energy 
                production.
            (2) Fund.--
                    (A) Establishment.--There is established in the 
                Treasury of the United States a revolving fund, to be 
                known as the ``Adaptive Management and Environmental 
                Fund'', consisting of such amounts as are appropriated 
                to the Fund under subsection (d).
                    (B) Expenditures from fund.--
                            (i) In general.--Subject to clause (ii), on 
                        request by the Secretary, the Secretary of the 
                        Treasury shall transfer from the Fund to the 
                        Secretary such amounts as the Secretary 
                        determines are necessary to provide grants to 
                        eligible entities to assist the entities in 
                        complying with Federal, State, or local 
                        regulatory permit requirements through 
                        assessment and demonstration of the 
                        environmental effects of marine renewable 
                        energy projects (including environmental 
                        studies, design, fabrication, deployment, 
                        operating, monitoring, environmental 
                        mitigation, and decommissioning costs).
                            (ii) Administrative expenses.--An amount 
                        not exceeding 10 percent of the amounts in the 
                        Fund shall be available for each fiscal year to 
                        pay the administrative expenses necessary to 
                        carry out this subsection.
                    (C) Transfers of amounts.--
                            (i) In general.--The amounts required to be 
                        transferred to the Fund under this paragraph 
                        shall be transferred at least monthly from the 
                        general fund of the Treasury to the Fund on the 
                        basis of estimates made by the Secretary of the 
                        Treasury.
                            (ii) Adjustments.--Proper adjustment shall 
                        be made in amounts subsequently transferred to 
                        the extent prior estimates were in excess of or 
                        less than the amounts required to be 
                        transferred.
            (3) Eligibility.--
                    (A) In general.--To be eligible for a grant under 
                this subsection, an entity shall provide to the 
                Secretary a regulatory permit that includes conditions 
                for the removal of the marine renewable energy project 
                supported by the grant if the permitting authority 
                finds that the marine renewable energy project has an 
                unacceptable adverse impact on the environment.
                    (B) Administration.--A marine renewable energy 
                project shall not be required to be removed in the 
                absence of a finding by the permitting authority that 
                the project has an unacceptable adverse impact.
            (4) Public availability.--The results of any assessment or 
        demonstration conducted under this subsection shall be made 
        available to the public, except to the extent that the 
        assessment or demonstration contains information that is 
        protected from disclosure under section 552(b) of title 5, 
        United States Code.
            (5) Audit requirements.--
                    (A) In general.--Any entity that receives a grant 
                under this subsection shall--
                            (i) track the use of grant funds from the 
                        Fund; and
                            (ii) certify annually to the Secretary that 
                        the grant funds were used only for purposes 
                        authorized under this subsection.
                    (B) Procedures.--The Secretary shall establish 
                procedures to ensure that the Secretary is able to 
                oversee and audit the use of funds by eligible 
                entities.
                    (C) Annual audits.--The Secretary shall conduct an 
                audit, at least annually, of the use of grant funds 
                received under this subsection by each eligible entity.
                    (D) Ineligibility.--The Secretary may declare an 
                entity ineligible for a grant under this subsection on 
                a finding of inappropriate use of funding.
            (6) Sunset provision.--
                    (A) Report.--The Secretary shall submit a report to 
                the appropriate committees of Congress if the Secretary 
                determines that the technologies and activities 
                supported under this subsection have achieved a level 
                of maturity that is sufficient to enable the program 
                authorized under this subsection to cease.
                    (B) Termination.--The program authorized under this 
                subsection and the Fund shall cease to exist effective 
                on the date of submission of a report described in 
                subparagraph (A).
            (7) Administration.--The Secretary may use amounts in the 
        Fund to provide assistance to State resource agencies that are 
        processing applications for permits required for marine 
        renewables projects that have received assistance from the Fund 
        to assist staff with understanding and evaluating applications 
        and participating in the applicable Federal Energy Regulatory 
        Commission or Minerals Management Service regulatory process.
            (8) Environmental requirement.--Nothing in this section 
        eliminates or otherwise affects any requirement imposed under 
        the National Environmental Policy Act of 1969 (42 U.S.C. 4321 
        et seq.).
    (d) Authorization of Appropriations.--There is authorized to be 
appropriated to carry out this section $250,000,000 for each of fiscal 
years 2010 through 2021.

Output: Marine Renewable Energy Promotion Act of 2009 - Requires the Department of Energy (DOE) to establish a marine renewable energy research and development program, separate from any DOE wind and hydropower program, focused on: (1) developing new marine renewable energy technologies; (2) reducing the manufacturing and operation costs of such technologies; (3) increasing the reliability and survivability of marine renewable energy facilities; (4) integrating marine renewable energy into the national electric grid; (5) identifying opportunities for cross pollination and development of economies of scale between offshore wind and marine renewable energy sources; (6) identifying the environmental impacts of marine renewable energy and ways to address negative impacts; (7) applying advanced systems engineering and system integration methods to identify critical interfaces and develop open standards for marine renewable energy; (8) transferring the resulting intellectual property to industry stakeholders as public information through published interface definitions, standards, and demonstration projects; and (9) developing incentives for industry to comply with such standards.

Requires DOE to establish a marine-based energy device verification program to provide a bridge from the wave, tidal, current, or thermal energy capture device design and development efforts underway across the industry to commercial deployment of marine renewable energy devices. Sets forth as purpose of the Program to fund, facilitate the development and installation of, and evaluate marine renewable energy projects, in partnership with the Electric Power Research Institute, the National Renewable Energy Laboratory, the Pacific Northwest National Laboratory Marine Sciences Laboratory, and the Sandia National Laboratories in order to: (1) increase marine renewable energy experience; and (2) build and operate enough candidate devices to obtain statistically significant operating and maintenance data.

Establishes an Adaptive Management and Environmental Fund to provide grants for complying with requirements through assessment and demonstration of the environmental effects of marine renewable energy projects.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Chesapeake Bay Watershed Nutrient 
Removal Assistance Act''.

SEC. 2. FINDINGS AND PURPOSES.

    (a) Findings.--Congress finds that--
            (1) nutrient pollution from point sources and nonpoint 
        sources continues to be the most significant water quality 
        problem in the Chesapeake Bay watershed;
            (2) a key commitment of the Chesapeake 2000 agreement, an 
        interstate agreement among the Administrator, the Chesapeake 
        Bay Commission, the District of Columbia, and the States of 
        Maryland, Virginia, and Pennsylvania, is to achieve the goal of 
        correcting the nutrient-related problems in the Chesapeake Bay 
        by 2010;
            (3) by correcting those problems, the Chesapeake Bay and 
        its tidal tributaries may be removed from the list of impaired 
        bodies of water designated by the Administrator of the 
        Environmental Protection Agency under section 303(d) of the 
        Federal Water Pollution Control Act (33 U.S.C. 1313(d));
            (4) more than 300 major sewage treatment plants located in 
        the Chesapeake Bay watershed annually discharge approximately 
        60,000,000 pounds of nitrogen, or the equivalent of 20 percent 
        of the total nitrogen load, into the Chesapeake Bay; and
            (5) nutrient removal technology is 1 of the most reliable, 
        cost-effective, and direct methods for reducing the flow of 
        nitrogen from point sources into the Chesapeake Bay.
    (b) Purposes.--The purposes of this Act are--
            (1) to authorize the Administrator of the Environmental 
        Protection Agency to provide financial assistance to States and 
        municipalities for use in upgrading publicly-owned wastewater 
        treatment plants in the Chesapeake Bay watershed with nutrient 
        removal technologies; and
            (2) to further the goal of restoring the water quality of 
        the Chesapeake Bay to conditions that are protective of human 
        health and aquatic living resources.

SEC. 3. SEWAGE CONTROL TECHNOLOGY GRANT PROGRAM.

    The Federal Water Pollution Control Act (33 U.S.C. 1251 et seq.) is 
amended by adding at the end the following:

                       ``TITLE VII--MISCELLANEOUS

``SEC. 701. SEWAGE CONTROL TECHNOLOGY GRANT PROGRAM.

    ``(a) Definition of Eligible Facility.--In this section, the term 
`eligible facility' means a municipal wastewater treatment plant that--
            ``(1) as of the date of enactment of this title, has a 
        permitted design capacity to treat an annual average of at 
        least 500,000 gallons of wastewater per day; and
            ``(2) is located within the Chesapeake Bay watershed in any 
        of the States of Delaware, Maryland, New York, Pennsylvania, 
        Virginia, or West Virginia or in the District of Columbia.
    ``(b) Grant Program.--
            ``(1) Establishment.--Not later than 1 year after the date 
        of enactment of this title, the Administrator shall establish a 
        program within the Environmental Protection Agency to provide 
        grants to States and municipalities to upgrade eligible 
        facilities with nutrient removal technologies.
            ``(2) Priority.--In providing a grant under paragraph (1), 
        the Administrator shall--
                    ``(A) consult with the Chesapeake Bay Program 
                Office;
                    ``(B) give priority to eligible facilities at which 
                nutrient removal upgrades would--
                            ``(i) produce the greatest nutrient load 
                        reductions at points of discharge; or
                            ``(ii) result in the greatest environmental 
                        benefits to local bodies of water surrounding, 
                        and the main stem of, the Chesapeake Bay; and
                            ``(iii) take into consideration the 
                        geographic distribution of the grants.
            ``(3) Application.--
                    ``(A) In general.--On receipt of an application 
                from a State or municipality for a grant under this 
                section, if the Administrator approves the request, the 
                Administrator shall transfer to the State or 
                municipality the amount of assistance requested.
                    ``(B) Form.--An application submitted by a State or 
                municipality under subparagraph (A) shall be in such 
                form and shall include such information as the 
                Administrator may prescribe.
            ``(4) Use of funds.--A State or municipality that receives 
        a grant under this section shall use the grant to upgrade 
        eligible facilities with nutrient removal technologies that are 
        designed to reduce total nitrogen in discharged wastewater to 
        an average annual concentration of 3 milligrams per liter.
            ``(5) Cost sharing.--
                    ``(A) Federal share.--The Federal share of the cost 
                of upgrading any eligible facility as described in 
                paragraph (1) using funds provided under this section 
                shall not exceed 55 percent.
                    ``(B) Non-federal share.--The non-Federal share of 
                the costs of upgrading any eligible facility as 
                described in paragraph (1) using funds provided under 
                this section may be provided in the form of funds made 
                available to a State or municipality under--
                            ``(i) any provision of this Act other than 
                        this section (including funds made available 
                        from a State revolving fund established under 
                        title VI); or
                            ``(ii) any other Federal or State law.
    ``(c) Authorization of Appropriations.--
            ``(1) In general.--There is authorized to be appropriated 
        to carry out this section $132,000,000 for each of fiscal years 
        2006 through 2010, to remain available until expended.
            ``(2) Administrative costs.--The Administrator may use not 
        to exceed 4 percent of any amount made available under 
        paragraph (1) to pay administrative costs incurred in carrying 
        out this section.''.

Output: Chesapeake Bay Watershed Nutrient Removal Assistance Act - Amends the Federal Water Pollution Control Act to direct the Administrator of the Environmental Protection Agency to provide grants to states and municipalities to upgrade municipal wastewater treatment plants of a specified capacity and located within the Chesapeake Bay watershed with nutrient removal technologies.


Input: Consider Input: SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Consumer and Main Street Protection 
Act of 1995''.

SEC. 2. FINDINGS.

    The Congress finds that--
            (1) merchandise purchased from out-of-State firms is 
        subject to State and local sales taxes in the same manner as 
        merchandise purchased from in-State firms,
            (2) State and local governments generally are unable to 
        compel out-of-State firms to collect and remit such taxes, and 
        consequently, many out-of-State firms choose not to collect 
        State and local taxes on merchandise delivered across State 
        lines,
            (3) moreover, many out-of-State firms fail to inform their 
        customers that such taxes exist, with some firms even falsely 
        claim that merchandise purchased out-of-State is tax-free, and 
        consequently, many consumers unknowingly incur tax liabilities, 
        including interest and penalty charges,
            (4) Congress has a duty to protect consumers from explicit 
        or implicit misrepresentations of State and local sales tax 
        obligations,
            (5) small businesses, which are compelled to collect State 
        and local sales taxes, are subject to unfair competition when 
        out-of-State firms cannot be compelled to collect and remit 
        such taxes on their sales to residents of the State,
            (6) State and local governments provide a number of 
        resources to out-of-State firms including government services 
        relating to disposal of tons of catalogs, mail delivery, 
        communications, and bank and court systems,
            (7) the inability of State and local governments to require 
        out-of-State firms to collect and remit sales taxes deprives 
        State and local governments of needed revenue and forces such 
        State and local governments to raise taxes on taxpayers, 
        including consumers and small businesses, in such State,
            (8) the Supreme Court ruled in Quill Corporation v. North 
        Dakota, 112 S. Ct. 1904 (1992) that the due process clause of 
        the Constitution does not prohibit a State government from 
        imposing personal jurisdiction and tax obligations on out-of-
        State firms that purposefully solicit sales from residents 
        therein, and that the Congress has the power to authorize State 
        governments to require out-of-State firms to collect State and 
        local sales taxes, and
            (9) as a matter of federalism, the Federal Government has a 
        duty to assist State and local governments in collecting sales 
        taxes on sales from out-of-State firms.

SEC. 3. AUTHORITY FOR COLLECTION OF SALES TAX.

    (a) In General.--A State is authorized to require a person who is 
subject to the personal jurisdiction of the State to collect and remit 
a State sales tax, a local sales tax, or both, with respect to tangible 
personal property if--
            (1) the destination of the tangible personal property is in 
        the State,
            (2) during the 1-year period ending on September 30 of the 
        calendar year preceding the calendar year in which the taxable 
        event occurs, the person has gross receipts from sales of such 
        tangible personal property--
                    (A) in the United States exceeding $3,000,000, or
                    (B) in the State exceeding $100,000, and
            (3) the State, on behalf of its local jurisdictions, 
        collects and administers all local sales taxes imposed pursuant 
        to this Act.
    (b) States Must Collect Local Sales Taxes.-- Except as provided in 
section 4(d), a State in which both State and local sales taxes are 
imposed may not require State sales taxes to be collected and remitted 
under subsection (a) unless the State also requires the local sales 
taxes to be collected and remitted under subsection (a).
    (c) Aggregation Rules.--All persons that would be treated as a 
single employer under section 52 (a) or (b) of the Internal Revenue 
Code of 1986 shall be treated as one person for purposes of subsection 
(a).
    (d) Destination.--For purposes of subsection (a), the destination 
of tangible personal property is the State or local jurisdiction which 
is the final location to which the seller ships or delivers the 
property, or to which the seller causes the property to be shipped or 
delivered, regardless of the means of shipment or delivery or the 
location of the buyer.

SEC. 4. TREATMENT OF LOCAL SALES TAXES.

    (a) Uniform Local Sales Taxes.--
            (1) In general.--Sales taxes imposed by local jurisdictions 
        of a State shall be deemed to be uniform for purposes of this 
        Act and shall be collected under this Act in the same manner as 
        State sales taxes if--
                    (A) such local sales taxes are imposed at the same 
                rate and on identical transactions in all geographic 
                areas in the State, and
                    (B) such local sales taxes imposed on sales by out-
                of-State persons are collected and administered by the 
                State.
            (2) Application to border jurisdiction tax rates.--A State 
        shall not be treated as failing to meet the requirements of 
        paragraph (1)(A) if, with respect to a local jurisdiction which 
        borders on another State, such State or local jurisdiction--
                    (A) either reduces or increases the local sales tax 
                in order to achieve a rate of tax equal to that imposed 
                by the bordering State on identical transactions, or
                    (B) exempts from the tax transactions which are 
                exempt from tax in the bordering State.
    (b) Nonuniform Local Sales Taxes.--
            (1) In general.--Except as provided in subsection (d), 
        nonuniform local sales taxes required to be collected pursuant 
        to this Act shall be collected under one of the options 
        provided under paragraph (2).
            (2) Election.--For purposes of paragraph (1), any person 
        required under authority of this Act to collect nonuniform 
        local sales taxes shall elect to collect either--
                    (A) all nonuniform local sales taxes applicable to 
                transactions in the State, or
                    (B) a fee (at the rate determined under paragraph 
                (3)) which shall be in lieu of the nonuniform local 
                sales taxes described in subparagraph (A).
        Such election shall require the person to use the method 
        elected for all transactions in the State while the election is 
        in effect.
            (3) Rate of in-lieu fee.--For purposes of paragraph (2)(B), 
        the rate of the in-lieu fee for any calendar year shall be an 
        amount equal to the product of--
                    (A) the amount determined by dividing total 
                nonuniform local sales tax revenues collected in the 
                State for the most recently completed State fiscal year 
                for which data is available by total State sales tax 
                revenues for the same year, and
                    (B) the State sales tax rate.
        Such amount shall be rounded to the nearest 0.25 percent.
            (4) Nonuniform local sales taxes.--For purposes of this 
        Act, nonuniform local sales taxes are local sales taxes which 
        do not meet the requirements of subsection (a).
    (c) Distribution of Local Sales Taxes.--
            (1) In general.--Except as provided in subsection (d), a 
        State shall distribute to local jurisdictions a portion of the 
        amounts collected pursuant to this Act determined on the basis 
        of--
                    (A) in the case of uniform local sales taxes, the 
                proportion which each local jurisdiction receives of 
                uniform local sales taxes not collected pursuant to 
                this Act,
                    (B) in the case of in-lieu fees described in 
                subsection (b)(2)(B), the proportion which each local 
                jurisdiction's nonuniform local sales tax receipts 
                bears to the total nonuniform local sales tax receipts 
                in the State, and
                    (C) in the case of any nonuniform local sales tax 
                collected pursuant to this Act, the geographical 
                location of the transaction on which the tax was 
                imposed.
        The amounts determined under subparagraphs (A) and (B) shall be 
        calculated on the basis of data for the most recently completed 
        State fiscal year for which the data is available.
            (2) Timing.--Amounts described in paragraph (1) (B) or (C) 
        shall be distributed by a State to its local jurisdictions in 
        accordance with State timetables for distributing local sales 
        taxes, but not less frequently than every calendar quarter. 
        Amounts described in paragraph (1)(A) shall be distributed by a 
        State as provided under State law.
            (3) Transition rule.--If, upon the effective date of this 
        Act, a State has a State law in effect providing a method for 
        distributing local sales taxes other than the method under this 
        subsection, then this subsection shall not apply to that State 
        until the 91st day following the adjournment sine die of that 
        State's next regular legislative session which convenes after 
        the effective date of this Act (or such earlier date as State 
        law may provide). Local sales taxes collected pursuant to this 
        Act prior to the application of this subsection shall be 
        distributed as provided by State law.
    (d) Exception Where State Board Collects Taxes.--Notwithstanding 
section 3(b) and subsections (b) and (c) of this section, if a State 
had in effect on January 1, 1995, a State law which provides that local 
sales taxes are collected and remitted by a board of elected States 
officers, then for any period during which such law continues in 
effect--
            (1) the State may require the collection and remittance 
        under this Act of only the State sales taxes and the uniform 
        portion of local sales taxes, and
            (2) the State may distribute any local sales taxes 
        collected pursuant to this Act in accordance with State law.

SEC. 5. RETURN AND REMITTANCE REQUIREMENTS.

    (a) In General.--A State may not require any person subject to this 
Act--
            (1) to file a return reporting the amount of any tax 
        collected or required to be collected under this Act, or to 
        remit the receipts of such tax, more frequently than once with 
        respect to sales in a calendar quarter, or
            (2) to file the initial such return, or to make the initial 
        such remittance, before the 90th day after the person's first 
        taxable transaction under this Act.
    (b) Local Taxes.--The provisions of subsection (a) shall also apply 
to any person required by a State acting under authority of this Act to 
collect a local sales tax or in-lieu fee.

SEC. 6. NONDISCRIMINATION AND EXEMPTIONS.

    Any State which exercises any authority granted under this Act 
shall allow to all persons subject to this Act all exemptions or other 
exceptions to State and local sales taxes which are allowed to persons 
located within the State or local jurisdiction.

SEC. 7. APPLICATION OF STATE LAW.

    (a) Persons Required To Collect State or Local Sales Tax.--Any 
person required by section 3 to collect a State or local sales tax 
shall be subject to the laws of such State relating to such sales tax 
to the extent that such laws are consistent with the limitations 
contained in this Act.
    (b) Limitations.--Except as provided in subsection (a), nothing in 
this Act shall be construed to permit a State--
            (1) to license or regulate any person,
            (2) to require any person to qualify to transact intrastate 
        business, or
            (3) to subject any person to State taxes not related to the 
        sales of tangible personnel property.
    (c) Preemption.--Except as otherwise provided in this Act, this Act 
shall not be construed to preempt or limit any power exercised or to be 
exercised by a State or local jurisdiction under the law of such State 
or local jurisdiction or under any other Federal law.

SEC. 8. TOLL-FREE INFORMATION SERVICE.

    A State shall not have power under this Act to require any person 
to collect a State or local sales tax on any sale unless, at the time 
of such sale, such State has a toll-free telephone service available to 
provide such person information relating to collection of such State or 
local sales tax. Such information shall include, at a minimum, all 
applicable tax rates, return and remittance addresses and deadlines, 
and penalty and interest information. As part of the service, the State 
shall also provide all necessary forms and instructions at no cost to 
any person using the service. The State shall prominently display the 
toll-free telephone number on all correspondence with any person using 
the service. This service may be provided jointly with other States.

SEC. 9. DEFINITIONS.

    For the purposes of this Act--
            (1) the term ``compensating use tax'' means a tax imposed 
        on or incident to the use, storage, consumption, distribution, 
        or other use within a State or local jurisdiction or other area 
        of a State, of tangible personal property;
            (2) the term ``local sales tax'' means a sales tax imposed 
        in a local jurisdiction or area of a State and includes, but is 
        not limited to--
                    (A) a sales tax or in-lieu fee imposed in a local 
                jurisdiction or area of a State by the State on behalf 
                of such jurisdiction or area, and
                    (B) a sales tax imposed by a local jurisdiction or 
                other State-authorized entity pursuant to the authority 
                of State law, local law, or both;
            (3) the term ``person'' means an individual, a trust, 
        estate, partnership, society, association, company (including a 
        limited liability company) or corporation, whether or not 
        acting in a fiduciary or representative capacity, and any 
        combination of the foregoing;
            (4) the term ``sales tax'' means a tax, including a 
        compensating use tax, that is--
                    (A) imposed on or incident to the sale, purchase, 
                storage, consumption, distribution, or other use of 
                tangible personal property as may be defined or 
                specified under the laws imposing such tax, and
                    (B) measured by the amount of the sales price, 
                cost, charge or other value of or for such property; 
                and
            (5) the term ``State'' means any of the several States of 
        the United States, the District of Columbia, the Commonwealth 
        of Puerto Rico, and any territory or possession of the United 
        States.

SEC. 10. EFFECTIVE DATE.

    This Act shall take effect 180 days after the date of the enactment 
of this Act. In no event shall this Act apply to any sale occurring 
before such effective date.


Output: Consumer and Main Street Protection Act of 1995 - Authorizes States to require a person who is subject to the personal jurisdiction of the State to collect and remit a State sales tax, a local sales tax, or both, with respect to tangible personal property if:  (1) the destination of the tangible personal property is in the State; (2) during the preceding year, the person has gross receipts from sales of such tangible personal property in the United States exceeding $3 million or in the State exceeding $100,000; and (3) the State, on behalf of its local jurisdictions, collects and administers all local sales taxes imposed pursuant to this Act. 
Provides for treatment of local sales taxes, return and remittance requirements, and application of State law. 
Provides that a State shall not have power to require any person to collect a State or local sales tax unless the State has a toll-free telephone service to provide information relating to the collection of such tax.