S.Amdt. 784
What it does: Inserts new text on page 8, between lines 20 and 21
Sen. Jeff Merkley (D-OR)What it changes
1 change to S. 743
Inserts new text on page 8, between lines 20 and 21
InsertsPrinted pageInserted: (g) Limitation on Penalties.--
Inserted: (1) In general.--Notwithstanding any other provision of law, in the case of a remote seller that is required to collect and remit sales and use taxes to a State pursuant to the authority granted under this Act, a State may only bring an action against the remote seller pursuant to this Act for failure to properly collect and remit such taxes when due and for any interest due on such amounts.
Original wording
On page 8, between lines 20 and 21, insert the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 784. 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:
On page 8, between lines 20 and 21, insert the following:
(g) Limitation on Penalties.--
(1) In general.--Notwithstanding any other provision of law, in the case of a remote seller that is required to collect and remit sales and use taxes to a State pursuant to the authority granted under this Act, a State may only bring an action against the remote seller pursuant to this Act for failure to properly collect and remit such taxes when due and for any interest due on such amounts.
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Senate amendment submitted
April 25, 2013