Marketplace Fairness Act of 2015

S.698 - Marketplace Fairness Act of 2015, was introduced in the Senate Finance Committee, by Sen. Enzi, Michael B. [R-WY].

The act 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.

Prohibits states from beginning the exercise of the authority granted by this Act for a specified period after enactment.

CLICK HERE to view the 22 co-sponsors.

CLICK HERE to read the text of the bill.

As a member of the Quill case, which the Supreme Court decided the remote seller has no responsibility to collect sales tax controls, I am against this bill.

CLICK HERE to download Avalara's whitepaper to get a summary of the way the legislation could affect your business.











NYC Wins When Everyone Can Vote! Michael H. Drucker