New House Bill to Protect Small Businesses from Unreasonable Sales Tax Collection

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A new house bill has been introduced as H.R.6824 that aims “To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes.”

The bipartisan bill is led by representatives Jim Sensenbrenner, Anna Eshoo, Karen Handel, Zoe Lofgren, and Jeff Duncan and has been referred to the House Committee on the Judiciary.

A key point of the bill is that a small business with less than 10 million in annual sales will not have to comply with sales tax collection efforts by States until the States develop a common method and policy for the collection of sales tax.

The draft version of the bill as it was introduced is available here:

After the U.S. Supreme Court decision in South Dakota v. Wayfair, many states started to work on enacting new legislation with different thresholds that appear to create an undue burden on small businesses for compliance.

In absence of federal legislation to force states to find a common policy, small businesses would have to comply with a large number of different rules and regulations.

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