S. 743 — what changed

changed Streamlined sales and use tax agreement— Each Member State under the Streamlined Sales and Use Tax Agreement is authorized to require all sellers not qualifying for the small seller exception described in subsection (c) to collect and remit sales and use taxes with respect to remote sales sourced to that Member State pursuant to the provisions of the Streamlined Sales and Use Tax Agreement, but only if any changes to the Streamlined Sales and Use Tax Agreement includes made after the date of the enactment of this Act are not in conflict with the minimum simplification requirements in subsection (b)(2). A State may exercise authority under this Act beginning 90 180 days after the State publishes notice of the State’s intent to exercise the authority under this Act, but no earlier than the first day of the calendar quarter that is at least 90 180 days after the date of the enactment of this Act.

changed Source all interstate remote sales in compliance with the sourcing definition set forth in section 4(7).

changed Small seller exception— A State is authorized to require a remote seller to collect sales and use taxes under this Act only if the remote seller has gross annual receipts in total remote sales in the United States in the preceding calendar year exceeding $1,000,000. For purposes of determining whether the threshold in this subsection section is met—met, the gross annual receipts from remote sales of 2 or more persons shall be aggregated if—

changed the sales of all such persons are related to the remote seller within the meaning of subsections (b) and (c) of section 267 or section 707(b)(1) of the Internal Revenue Code of 1986 shall be aggregated; 1986; or

changed such persons with have 1 or more ownership relationships shall also be aggregated if and such relationships were designed with a principal purpose of avoiding the application of these rules.

changed No effect on nexus— This Act shall not be construed to create any nexus or alter the standards for determining nexus between a person and a State or locality.

changed provides software to remote sellers to facilitate State and local sales and use tax compliance pursuant to section 2(b)(2)(D); 2(b)(2)(D)(ii); and

changed Remote sale— The term remote sale means a sale into a State State, as determined under the sourcing rules under paragraph (7), 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.

changed Sourced— For purposes of a State granted authority under section 2(b), the location to which a remote sale is sourced refers to the location where the item product or service sold is received by the purchaser, based on the location indicated by instructions for delivery that the purchaser furnishes to the seller. When no delivery location is specified, the remote sale is sourced to the customer's address that is either known to the seller or, if not known, obtained by the seller during the consummation of the transaction, including the address of the customer's payment instrument if no other address is available. If an address is unknown and a billing address cannot be obtained, the remote sale is sourced to the address of the seller from which the remote sale was made. A State granted authority under section 2(a) shall comply with the sourcing provisions of the Streamlined Sales and Use Tax Agreement.

changed State— The term State means each of the several States, the District of Columbia, the Commonwealth of Puerto Rico, Guam, American Samoa, the United States Virgin Islands, the Commonwealth of the Northern Mariana Islands, and any other territory or possession of the United States.States, and any tribal organization (as defined in section 4 of the Indian Self-Determination and Education Assistance Act (25 U.S.C. 450b)).