S.Amdt. 758
What it does: Inserts “A State may not require a remote seller to transfer any data that such State requests for…” after “paragraph.”
Sen. Kelly Ayotte (R-NH)What it changes
1 change to S. 743 · shown in the bill's text
Inserts “A State may not require a remote seller to transfer any data that such State requests for…” after “paragraph.”
In S. 743 · Placed on Calendar Senate
(ii) a single audit of a remote seller for all State and local taxing jurisdictions within that State; and
(iii) a single sales and use tax return to be used by remote sellers to be filed with the single entity responsible for tax administration. A State may not require a remote seller to file sales and use tax returns any more frequently than returns are required for nonremote sellers. No local jurisdiction may require a remote seller to submit a sales and use tax return or to collect sales and use taxes other than as provided by this paragraph.[inserted: A State may not require a remote seller to transfer any data that such State requests for an audit unless a State in which the remote seller is located first authorizes such transfer.]
(B) Provide a uniform sales and use tax base among the State and the local taxing jurisdictions within the State pursuant to paragraph (1).
Original wording
On page 4, line 9, insert “A State may not require a remote seller to transfer any data that such State requests for an audit unless a State in which the remote seller is located first authorizes such transfer.” after “paragraph.”.
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 758. Ms. AYOTTE (for herself and Mrs. Shaheen) submitted an amendment intended to be proposed by her 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:
On page 4, line 9, insert “A State may not require a remote seller to transfer any data that such State requests for an audit unless a State in which the remote seller is located first authorizes such transfer.” after “paragraph.”.
Legislative Activity
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Senate amendment submitted
April 24, 2013