Interstate Commerce Simplification: Limiting State Taxes on Out-of-State Businesses.
This bill expands the protection for businesses selling tangible goods across state lines from being subject to state income taxes. It broadens the definition of "solicitation of orders," allowing companies to conduct more activities within a state (like sales support) without triggering a state tax obligation. This aims to reduce compliance costs for businesses, potentially benefiting consumers through simplified interstate commerce.
Key points
Businesses selling goods across state lines gain greater clarity and protection against state corporate income taxes.
The definition of "solicitation of orders" is expanded to include any activity that facilitates sales, even if that activity has independent business value.
Introduced
Citizen Poll