S. 1832: Marketplace Fairness Act

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S. 1832: Marketplace Fairness Act

112th Congress · introduced 2011-11-09 · Taxation · Latest: Read twice and referred to the Committee on Finance. (text of measure as introduced: CR S7296-7297)

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Official title

Marketplace Fairness Act

Plain summary

Marketplace Fairness Act - Expresses the sense of Congress that states should be able to enforce their existing sales and use tax laws and to treat similar sales transactions equally, without regard to the manner in which the sale is transacted, and to collect, or decide not to collect, taxes that are owed under state law. 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 (sellers with annual gross receipts in total U.S. remote sales of less than $500,000) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus with the state. Allows a state that is not a member state under the Agreement to require sellers to collect and remit sales and use taxes with respect to remote sales sourced to such state if the state adopts and implements certain minimum simplification requirements, including: (1) providing a single state agency to administer all sales and use taxes, (2) establishing a uniform sales and use tax base, (3) relieving remote sellers from liability to the state or a locality for collection of the incorrect amount of sales or use tax based on information provided by the state, and (4) providing remote sellers 30 days' notice of a tax rate change by any locality in the state.

Congressional Research Service summary (Introduced in Senate), quoted unchanged (nonpartisan). Read the source.

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Alternatives

Needs sources: no published alternatives yet (for example a different bill, a law instead of an amendment, or keeping current law). We only show items backed by a published source. Suggest one.

How did my representative vote? · This bill's floor votes

Officials and money

Sponsor: Sen. Enzi, Michael B. [R-WY] · 21 cosponsors

Cost estimate: No cost estimate published yet.

Cosponsors on this site

Richard J. Durbin (D-IL), John Boozman (R-AR), Jack Reed (D-RI), Sheldon Whitehouse (D-RI), Amy Klobuchar (D-MN)

No linked floor roll calls in our collected records yet. This does not mean the bill has never had a vote. Check the official bill history.

Sources

• Congressional Research Service summary (Introduced in Senate)
• Congress.gov
• Data: GovInfo BILLSTATUS bulk data (Library of Congress), BILLSTATUS-112s1832.xml <https://www.govinfo.gov/bulkdata/BILLSTATUS/112/s>

Record fed-us-cong112-s1832 · catalog fed-us-congress-bills-cong112 · updated 2026-11-15 by psicol fed-bills-cong112