S.Amdt. 787
What it does: Adds SEC. 7. COMPLIANCE BY REMOTE SELLERS BASED OUTSIDE OF THE UNITED STATES at the end of the bill
Sen. Jeff Merkley (D-OR)What it changes
1 change to S. 743 · shown in the bill's text
Adds SEC. 7. COMPLIANCE BY REMOTE SELLERS BASED OUTSIDE OF THE UNITED STATES at the end of the bill
Adds a sectionIn S. 743 · Placed on Calendar Senate
Except as otherwise provided in this Act, this Act shall not be construed to preempt or limit any power exercised or to be exercised by a State or local jurisdiction under the law of such State or local jurisdiction or under any other Federal law.
Inserted: SEC. 7. COMPLIANCE BY REMOTE SELLERS BASED OUTSIDE OF THE UNITED STATES.
Inserted: (a) In general.--Notwithstanding any other provision of law, the provisions of this Act shall not take effect for any non-sales tax state remote seller unless the Secretary of the Treasury has certified that the United States has entered into agreements with other nations that would require remote sellers based outside of the United States to collect and remit sales and use taxes with respect to remote sales sourced to a State, provided that such agreements impose such requirements on the predominant quantity of the cumulative total of such remote sales by such remote sellers within the United States.
Original wording
At the end, add the following:
Read automatically from the Congressional Record. Check the original before relying on it.
As printed
SA 787. 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:
At the end, add the following:
SEC. 7. COMPLIANCE BY REMOTE SELLERS BASED OUTSIDE OF THE UNITED STATES.
(a) In general.--Notwithstanding any other provision of law, the provisions of this Act shall not take effect for any non-sales tax state remote seller unless the Secretary of the Treasury has certified that the United States has entered into agreements with other nations that would require remote sellers based outside of the United States to collect and remit sales and use taxes with respect to remote sales sourced to a State, provided that such agreements impose such requirements on the predominant quantity of the cumulative total of such remote sales by such remote sellers within the United States.
Legislative Activity
Stay on top of the latest movement without scrolling through every action
Senate amendment submitted
April 25, 2013