113/s/743

. Upon introduction to the Senate, the bill was read for the first time. It was read the second time the next day and placed on under “General Orders. Calendar No. 41. A cloture vote on a motion to invoke cloture on the proceed to the bill was taken the following day by a vote of 74 - 20.

The motion to proceed to measure was considered the net to days and the motion to proceed to consideration of measure itself was agreed to by a vote of 74 - 23.

Summary
This legislation authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines “remote sale” as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act.

This Senate bill identical to Senate bill  and House bill.

Sponsor and Cosponsors
There 29 cosponsors of the bill.