H.R. 3179 (112th): Marketplace Equity Act of 2011

Introduced:
Oct 13, 2011 (112th Congress, 2011–2013)
Sponsor:
Rep. Steve Womack [R-AR3]
Status:
Died (Referred to Committee)

The bill’s title was written by the bill’s sponsor. H.R. stands for House of Representatives bill.

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Status

This bill was introduced on October 13, 2011, in a previous session of Congress, but was not enacted.

Progress
Introduced Oct 13, 2011
Referred to Committee Oct 13, 2011
Cosponsors
56 cosponsors (29D, 27R) (show)
Committees

House Judiciary

The committee chair determines whether a bill will move past the committee stage.

Full Title

To improve the States' rights to enforce the collection of State sales and use tax laws, and for other purposes.

Summary

No summaries available.

Text

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Last updated Oct 13, 2011.
10 pages

Primary Source

View on THOMAS (The Library of Congress)

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Citation

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GovTrack’s Bill Summary

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Library of Congress Summary

The summary below was written by the Congressional Research Service, which is a nonpartisan division of the Library of Congress.

10/13/2011--Introduced.
Marketplace Equity Act of 2011 - Authorizes states to require all sellers making remote sales to collect and remit sales and use taxes with respect to such sales into the state, without regard to the location of the seller, if such states implement a simplified system for administration of sales and use tax collection for remote sellers.
Requires such a system to include, at a minimum:
(1) an exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales not exceeding $1 million in the United States or not exceeding $100,000 in the state,
(2) a single sales and use tax return for use by remote sellers and a single revenue authority within the state with which remote sellers are required to file a tax return, and
(3) a uniform tax base throughout the state.
Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus so as to allow such state to require such seller to collect and remit taxes.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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The bill contains the following citations to other parts of U.S. law:

United States Code

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