S.Amdt. 748
What it does: Rewrites page 6, line 18 through page 7, line 8
Sen. Jeff Merkley (D-OR)What it changes
1 change to S. 743
Rewrites page 6, line 18 through page 7, line 8
ReplacesPrinted pageRemoves page 6, line 18 through page 7, line 8 of the printed bill. See that page
Inserted: (c) Small Seller Exception.--
Inserted: (1) In general.--A State is authorized to require a remote seller to collect sales and use taxes under this Act only if the remote seller has gross annual receipts in total remote sales in the United States in the preceding calendar year exceeding the applicable amount (as determined under paragraph (2)). For purposes of determining whether the applicable amount in this subsection is met--
Inserted: (A) the sales of all persons related within the meaning of subsections (b) and (c) of section 267 or section 707(b)(1) of the Internal Revenue Code of 1986 shall be aggregated; or
Inserted: (B) persons with 1 or more ownership relationships shall also be aggregated if such relationships were designed with a principal purpose of avoiding the application of these rules.
Inserted: (2) Applicable amount.--For purposes of paragraph (1), the applicable amount for the preceding calendar year shall be equal to--
Inserted: (A) for 2012 and 2013, $5,000,000;
Inserted: (B) for 2014, $4,000,000;
Inserted: (C) for 2015, $3,000,000; and
Inserted: (D) for 2016, $2,000,000.
Original wording
Beginning on page 6, strike line 18 and all that follows through page 7, line 8, and insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 748. Mr. MERKLEY submitted an amendment intended to be proposed by him to the bill S. 743, to restore States' sovereign rights to enforce State and local sales and use tax laws, and for other purposes; which was ordered to lie on the table; as follows:
Beginning on page 6, strike line 18 and all that follows through page 7, line 8, and insert the following:
(c) Small Seller Exception.--
(1) In general.--A State is authorized to require a remote seller to collect sales and use taxes under this Act only if the remote seller has gross annual receipts in total remote sales in the United States in the preceding calendar year exceeding the applicable amount (as determined under paragraph (2)). For purposes of determining whether the applicable amount in this subsection is met--
(A) the sales of all persons related within the meaning of subsections (b) and (c) of section 267 or section 707(b)(1) of the Internal Revenue Code of 1986 shall be aggregated; or
(B) persons with 1 or more ownership relationships shall also be aggregated if such relationships were designed with a principal purpose of avoiding the application of these rules.
(2) Applicable amount.--For purposes of paragraph (1), the applicable amount for the preceding calendar year shall be equal to--
(A) for 2012 and 2013, $5,000,000;
(B) for 2014, $4,000,000;
(C) for 2015, $3,000,000; and
(D) for 2016, $2,000,000.
Legislative Activity
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Senate amendment submitted
April 24, 2013