S. 2351 (Introduced in Senate) — State and Local General Sales Tax Protection Act

This Act may be cited as the “State and Local General Sales Tax Protection Act”.

(a)

In general— Section 47107(b) of title 49, United States Code, is amended—

(1)

in each of paragraphs (1) and (2) by striking “local taxes” and inserting “local excise taxes”;

(2)

in paragraph (3) by striking “State tax” and inserting “State excise tax”; and

(3)

by adding at the end the following:

“(4) This subsection does not apply to State or local general sales taxes nor to State or local generally applicable sales taxes.”

(b)

Conforming amendments— Section 47133 of title 49, United States Code, is amended—

(1)

in subsection (a) in the matter preceding paragraph (1) by striking “Local taxes” and inserting “Local excise taxes”;

(2)

in subsection (b), by striking “local taxes” and inserting “local excise taxes”;

(3)

in subsection (c) by striking “State tax” and inserting “State excise tax”; and

(4)

by adding at the end the following:

“(d) Limitation on applicability—This subsection shall not apply to—

“(1) State or local general sales taxes; or

“(2) State or local generally applicable sales taxes.”

State and Local General Sales Tax Protection Act