Section 1 Short title
This Act may be cited as the “Interstate Commerce Simplification Act of 2024”.
Interstate Commerce Simplification Act of 2024
A BILL
To amend Public Law 86–272 to expand the prohibition of State taxation relating to certain solicitation of orders.
Sec. 2 Amendment
Section 101(d) of Public Law 86–272 (73 Stat. 555) is amended—
in paragraph (1) by striking “and” at the end,
in paragraph (2) by striking the period at the end and inserting “; and”, and
by adding at the end the following:
“(3) the term solicitation of orders means any business activity that facilitates the solicitation of orders even if that activity may also serve some independently valuable business function apart from solicitation.”