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H.R. 6724 (115th): Protecting Businesses from Burdensome Compliance Cost Act of 2018

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About the bill

In June, the Supreme Court opened the door for states to collect far more in internet sales taxes. Should they?


In 1967, the Supreme Court ruled that a state can’t charge tax on an out-of-state seller or business for goods or products shipped into the state, in the 6–3 decision National Bellas Hess v. Illinois. The decision was relatively minor at the time, since most purchases were done in person or physically at a local store, but it became far more important decades later thanks to the rise of the internet.

As a result of the 1967 decision, everyone from giant online corporations like Amazon to individual crafts makers selling their works on Etsy were largely exempt from state sales taxes. This put brick-and-mortar stores, who did have …

Sponsor and status

Bob Gibbs

Sponsor. Representative for Ohio's 7th congressional district. Republican.

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Last Updated: Sep 6, 2018
Length: 4 pages
Sep 6, 2018
115th Congress (2017–2019)
Died in a previous Congress

This bill was introduced on September 6, 2018, in a previous session of Congress, but it did not receive a vote.

Although this bill was not enacted, its provisions could have become law by being included in another bill. It is common for legislative text to be introduced concurrently in multiple bills (called companion bills), re-introduced in subsequent sessions of Congress in new bills, or added to larger bills (sometimes called omnibus bills).


2 Cosponsors (2 Republicans)



Sep 6, 2018

Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber.

H.R. 6724 (115th) was a bill in the United States Congress.

A bill must be passed by both the House and Senate in identical form and then be signed by the President to become law.

Bills numbers restart every two years. That means there are other bills with the number H.R. 6724. This is the one from the 115th Congress.

This bill was introduced in the 115th Congress, which met from Jan 3, 2017 to Jan 3, 2019. Legislation not passed by the end of a Congress is cleared from the books.

How to cite this information.

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“H.R. 6724 — 115th Congress: Protecting Businesses from Burdensome Compliance Cost Act of 2018.” 2018. March 24, 2023 <>

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