S. 2913 (99th): Interstate Sales and Use Taxation Act of 1986

Oct 08, 1986 (99th Congress, 1985–1986)
Died (Referred to Committee)
Russell Long
Senator from Louisiana

This bill was introduced on October 8, 1986, in a previous session of Congress, but was not enacted.

Introduced Oct 08, 1986
Referred to Committee Oct 08, 1986
Full Title

A bill to provide a uniform system for, and to eliminate restrictions on, the imposition, collection, and administration by States of State and local sales and use taxes on sales in interstate commerce.


No summaries available.


Senate Finance

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Primary Source

THOMAS.gov (The Library of Congress)

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S. stands for Senate bill.

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The bill’s title was written by its sponsor.

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.

Interstate Sales and Use Taxation Act of 1986 - Allows States to require certain out-of-state persons to collect and remit to the State any State or local taxes with respect to the interstate sale of:
(1) any tangible personal property which is to be delivered within the State; or
(2) any services to be performed in the State. Requires that such taxes must be:
(1) collected and administered throughout the State;
(2) uniform as to rate and base throughout the State; and
(3) published for any calendar year by September 30 of the preceding year.
Allows States to impose such requirement on any person who:
(1) engages in regular or systematic solicitation of a consumer market within such State; and
(2) has either more than $100,000 annual gross sales or $25,000 annual taxable sales with respect to the State. Sets forth administrative requirements for the collection and remittance of such sales.
Sets forth procedures for the expedited judicial review of the constitutionality of this Act.

House Republican Conference Summary

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No summary available.

House Democratic Caucus Summary

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