About the bill
Should companies like Amazon only have to pay sales tax in the state where they’re headquartered, or potentially in all 50 states?
Context
The 1967 Supreme Court decision National Bellas Hess v. Illinois ruled that a state can’t charge tax on an out-of-state seller or business for goods or products shipped into the state. The 6–3 decision was relatively minor at the time, since most purchases were done in person or physically at a local store. With the internet, it has now become far more important.
As a result, online sellers — from giant online corporations like Amazon, to individual crafts makers selling their works on Etsy — have been largely exempt from state sales taxes. This put brick-and-mortar stores, which have always had to charge sales tax, at ...
Sponsor and status
116th Congress (2019–2021)
This bill was introduced on January 15, 2019, 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).
4 Cosponsors (4 Democrats)
Position statements
History
|
Jun 28, 2018
|
|
Earlier Version —
Introduced
This activity took place on a related bill, S. 3180 (115th). |
|
Jan 15, 2019
|
|
Introduced
Bills and resolutions are referred to committees which debate the bill before possibly sending it on to the whole chamber. |
S. 128 (116th) 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 S. 128. This is the one from the 116th Congress.
This bill was introduced in the 116th Congress, which met from Jan 3, 2019 to Jan 3, 2021. Legislation not passed by the end of a Congress is cleared from the books.
How to cite this information.
We recommend the following MLA-formatted citation when using the information you see here in academic work:
“S. 128 — 116th Congress: Stop Taxing Our Potential Act of 2019.” www.GovTrack.us. 2019. October 17, 2021 <https://www.govtrack.us/congress/bills/116/s128>
- show another citation format:
- APA
- Blue Book
- Wikipedia Template
Where is this information from?
GovTrack automatically collects legislative information from a variety of governmental and non-governmental sources. This page is sourced primarily from Congress.gov, the official portal of the United States Congress. Congress.gov is generally updated one day after events occur, and so legislative activity shown here may be one day behind. Data via the congress project.
