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<br /> <br /> 9 - APR 01 '98 11:58M N A 00 P.10/17 <br /> <br /> F:\M5\COX\COx.061 <br /> <br /> 9 <br /> 1 SEC. 6. LEGISLATIVE RECOMMENDATIONS. <br /> <br /> 2 (a) TIiANSJ' USSION OF PROPOSED LEGISLATION TO <br /> 3 THE PRF.smFvT.-Within 2 years from the date of enact- <br /> <br /> 4 ment of this Act, the Commission described in section 5 <br /> <br /> 5 shall transmit to the President proposed legislation reflect- <br /> <br /> 6 ing its recommendations concerning the matters described <br /> 7 in section 7. <br /> <br /> 8 (b) CONTENTS OF PROPOSED LEGISLATION.-The <br /> <br /> 9 proposed legislation submitted by the Commission shall- <br /> 10 (1) define with particularity the level of con- <br /> <br /> 11 tarts between a State imposing sales or use tax on <br /> <br /> 12 remote commerce that will be considered sufficient <br /> <br /> 13 to subject the remote seller to collection obligations <br /> 14 imposed by the State; <br /> <br /> 15 (2) provide that if, and only if, a State has <br /> <br /> 16 adopted a single sales and use tax rate for remote <br /> 17 commerce, and adopted simplified procedures for the <br /> <br /> 18 administration of its sales and use taxes, including <br /> <br /> 19 uniform registration, tax returns, remittance re- <br /> 20 quiremeuts, and filing procedures, then such State <br /> <br /> 21 shall be authorized to impose on remote sellers a <br /> <br /> 22 duty to collect sales or use tax on remote commerce; <br /> <br /> 23 (3) provide that, of dive upon the expiration <br /> 24 of 4 years from the date of enactment of the legisla- <br /> <br /> 25 tion described in this section a State which elects <br /> <br /> 26 not to adopt a single sales and use tax rate and sim- <br /> <br /> Mamh 16. 1998 (1226 P.m.) <br />