S.Amdt. 795
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) Preventing Discrimination in Compensation for Compliance Costs.--
Inserted: (1) In general.--In the case of a State that provides reimbursement (other than through a State tax deduction for ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business) for expenses related to collection and remittance of sales and use taxes to sellers that are located within the State, such State shall provide an equivalent rate and method of reimbursement to any remote seller for expenses related to the collection and remittance of sales and use taxes on remote sales sourced to that State.
Inserted: (2) Administration.--The Secretary of the Treasury may issue such regulations or guidance as may be necessary for the administration of the requirements described in paragraph (1).
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 795. 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) Preventing Discrimination in Compensation for Compliance Costs.--
(1) In general.--In the case of a State that provides reimbursement (other than through a State tax deduction for ordinary and necessary expenses paid or incurred during the taxable year in carrying on any trade or business) for expenses related to collection and remittance of sales and use taxes to sellers that are located within the State, such State shall provide an equivalent rate and method of reimbursement to any remote seller for expenses related to the collection and remittance of sales and use taxes on remote sales sourced to that State.
(2) Administration.--The Secretary of the Treasury may issue such regulations or guidance as may be necessary for the administration of the requirements described in paragraph (1).
Legislative Activity
Stay on top of the latest movement without scrolling through every action
Senate amendment submitted
April 25, 2013