H.R. 7184 · 115th Congress
No Retroactive Online Taxation Act of 2018
- Stage
- In committee
- Sponsor
- F. Sensenbrenner
- Introduced
- 2018-11-28
- Latest action
- 2018-11-28 · Introduced in House
Summary
No Retroactive Online Taxation Act of 2018
This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.