S.Amdt. 786

SA 786. 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 7, between lines 8 and 9, insert the following:

(d) Audit Exception.--

(1) In general.--For purposes of the authority granted under subsections (a) and (b), a remote seller shall not be subject to an audit by a State regarding collection or remittance of sales and use taxes with respect to remote sales that are sourced to such State if the seller has been subject to an audit by any State pursuant to such authority during the preceding 24 months.

(2) Definition.--For purposes of paragraph (1), the term “non-sales tax state remote seller” means a remote seller that is headquartered in and has a majority of its full-time employees located in a State that does not maintain a statewide sales tax or equivalent use tax.