GovTrack’s Bill Summary
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S. 2152 (109th): Sales Tax Fairness and Simplification Act
- Introduced:
- Dec 20, 2005 (109th Congress, 2005–2006)
- Sponsor:
- Sen. Michael Enzi [R-WY]
- Status:
- Died (Referred to Committee)
- See Instead:
- This bill was re-introduced as S. 34 (110th) on May 22, 2007.
The bill’s title was written by the bill’s sponsor. S. stands for Senate bill.
Library of Congress Summary
The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.
12/20/2005--Introduced.
Sales Tax Fairness and Simplification Act - Grants the consent of Congress to 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.
Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such states and their local taxing jurisdictions.
Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers with gross remote taxable sales nationwide of less than $5 million, to collect and remit sales and use taxes on remote sales owed to such member state under the terms of the Agreement. Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims. Sets forth minimum simplification requirements for the Agreement. Expresses the sense of Congress that member states should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service.
House Republican Conference Summary
The summary below was written by the House Republican Conference, which is the caucus of Republicans in the House of Representatives.
No summary available.
House Democratic Caucus Summary
The House Democratic Caucus does not provide summaries of bills.
So, yes, we display the House Republican Conference’s summaries when available even if we do not have a Democratic summary available. That’s because we feel it is better to give you as much information as possible, even if we cannot provide every viewpoint.
We’ll be looking for a source of summaries from the other side in the meanwhile.
The bill contains the following citations to other parts of U.S. law:
United States Code
The United States Code is the compilation of permanent laws enacted by Congress. Temporary and other non-permanent laws do not appear in the United States Code. (About half of the United States Code is the law itself, called positive law. The other half is merely a compilation of the laws but has no legal significance.)
- Title 4: FLAG AND SEAL, SEAT OF GOVERNMENT, AND THE STATES
- Chapter 4: THE STATES
- Section 116: Rules for determining State and local government treatment of charges related to mobile telecommunications services
- Title 28: JUDICIARY AND JUDICIAL PROCEDURE
- Part VI: PARTICULAR PROCEEDINGS
- Chapter 155: INJUNCTIONS; THREE-JUDGE COURTS
- Section 2284: Three-judge court; when required; composition; procedure
Other Citations
- 28 U.S.C. Chapter 91