S.Amdt. 3221

1. Adds TITLE __--OTHER PROVISIONS wherever appropriate

   Adds a title

   Inserted: TITLE __--OTHER PROVISIONS

   Inserted: SEC. __01. POINT OF ORDER AGAINST LEGISLATION THAT WOULD AUTHORIZE STATES TO REQUIRE REMOTE SALES TAX COLLECTION WITHOUT CERTAIN LIMITATIONS.

   Inserted: (a) Point of Order.--It shall not be in order in the Senate to consider any bill, joint resolution, motion, amendment, or conference report that authorizes States to require remote sales tax collection unless such legislation includes language similar to the model limitation in subsection (b).

   Inserted: (b) Model Limitation.--The model limitation under this subsection is as follows:

   Inserted: (1) In general.--The authority of any State to require remote sales tax collection shall not apply with respect to any remote seller that is not a qualifying remote seller.

   Inserted: (2) Qualifying remote seller.--For purposes of this subsection--

   Inserted: (A) In general.--The term "qualifying remote seller" means--

   Inserted: (i) any remote seller that meets the ownership requirements of subparagraph (B); or

   Inserted: (ii) any remote seller the majority of domestic employees of which are primarily employed at a location in a participating State.

   Inserted: (B) Ownership requirements.--A remote seller meets the ownership requirements of this subparagraph if--

   Inserted: (i) in the case of a remote seller that is a publicly traded corporation, more than 50 percent of the covered employees (as defined in section 162(m)(3)) of the Internal Revenue Code of 1986) of such corporation reside in participating States;

   Inserted: (ii) in the case of a remote seller that is a corporation (other than a publicly traded corporation), more than 50 percent of the stock (by vote or value) of such corporation is held by individuals residing in participating States;

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   Inserted: (iii) in the case of a remote seller that is a partnership, more than 50 percent of the profits interests or capital interests in such partnership is held by individuals residing in participating States; and

   Inserted: (iv) in the case of any other remote seller, more than 50 percent of the beneficial interests in the entity is held by individuals residing in participating States.

   Inserted: (C) Attribution rules.--For purposes of subparagraph (B), the rules of section 318(a) of the Internal Revenue Code of 1986 shall apply.

   Inserted: (D) Aggregation rules.--For purposes of this paragraph, all persons treated as a single employer under subsection (a) or (b) of section 52 of the Internal Revenue Code of 1986 or subsection (m) or (o) of section 414 of such Code shall be treated as one person.

   Inserted: (3) Participating state.--The term "participating State" means--

   Inserted: (A) a Member State under the Streamlined Sales and Use Tax Agreement which has exercised authority under subsection (a); or

   Inserted: (B) a State that--

   Inserted: (i) is not a Member State under the Streamlined Sales and Use Tax Agreement;

   Inserted: (ii) enacts legislation to exercise the authority to require remote sales tax collection; and

   Inserted: (iii) implements such other requirements as Congress shall provide.

   Inserted: (4) Streamlined sales and use tax agreement.--For purposes of this subsection, the term "Streamlined Sales and Use Tax Agreement" means the multi-State agreement with that title adopted on November 12, 2002, as in effect on the date of the enactment of this Act and as further amended from time to time.

   Inserted: (c) Waiver and Appeal.--

   Inserted: (1) Waiver.--Subsection (a) may be waived or suspended in the Senate only by an affirmative vote of three-fifths of the Members, duly chosen and sworn.

   Inserted: (2) Appeal.--An affirmative vote of three-fifths of the Members of the Senate, duly chosen and sworn, shall be required to sustain an appeal of the ruling of the Chair on a point of order raised under subsection (a).

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As printed