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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.