Rep. Jason Chaffetz (R-UT) introduced H.R. 2775, the Remote Transactions Parity Act (RTPA)—a bill that would authorize the states to require online sellers to collect and remit state and local sales and use taxes on remote transactions under certain conditions.
The RTPA is based, in large part, on previous versions of other proposed legislation, the Marketplace Fairness Act (MFA), but with modifications. In general, the RTPA would authorize states to require remote sellers not qualifying for a “small seller exception” to collect tax on goods and services sold into the state if:
The RTPA reflects changes to previous iterations of the MFA including:
The RTPA currently has 16 co-sponsors and has been referred to the House Judiciary Committee. No further action on the legislation has been scheduled in the House.
In the Senate, Senator Enzi of Wyoming introduced another version of the MFA (S.698) in March 2015. That bill has 22 co-sponsors at this point.
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