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H.R. 2992

Business Activity Tax Simplification Act of 2013

Business Activity Tax Simplification Act of 2013 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.

Subcommittee Hearings Held.

Rep. Sensenbrenner, F. James, Jr. [R-WI-5](R-WI)Sponsor
12 cosponsors2 D10 R
12cosponsors1committees5actions1subjects
  • Introduced in HouseAug 2, 2013
  1. Committee

    Subcommittee Hearings Held.

  2. Committee

    Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law.

  3. IntroReferralH11100

    Referred to the House Committee on the Judiciary.

  4. IntroReferralIntro-H

    Introduced in House

  5. IntroReferral1000

    Introduced in House

Business Activity Tax Simplification Act of 2013 — Informed