PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Subcommittee on Courts, the Internet, and Intellectual Property.
Congressional Research Service
Version 00 · Introduced in House · Aug 3, 2007
Sales Tax Fairness and Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to collect and remit the sales and use taxes of such states and their local taxing jurisdictions.
Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers with gross remote taxable sales nationwide of less than $5 million, to collect and remit sales and use taxes on remote sales owed to such member state under the terms of the Agreement.
Allows any person affected by the Agreement to petition the Governing Board established by the Agreement for a determination of any issue arising under the Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims.
Showing the opening paragraphs of the official summary.
Sets forth minimum simplification requirements for the Agreement.
Expresses the sense of Congress that member states should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service
People & committees
Rep. Delahunt, William D. [D-MA-10] · D–MA
Legislative record
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Referred to the Subcommittee on Courts, the Internet, and Intellectual Property.
Referred to the Subcommittee on Commercial and Administrative Law.
Referred to the House Committee on the Judiciary.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Dec 6, 2025. Consult Congress.gov for the current record.
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