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Committee on the JudiciaryAntitrust, Commercial and Administrative LawIntroducedAugust 2nd, 2013
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Business Activity Tax Simplification Act of 2013
To regulate certain State taxation of interstate commerce, and for other purposes.
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.