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house Bill H.R. 2992

Business Activity Tax Simplification Act of 2013

bill Progress

  • Not enacted
    The President has not signed this bill
  • The senate has not voted
  • The house has not voted
      house Committees
      Committee on the Judiciary
      Antitrust, Commercial and Administrative Law
    IntroducedAugust 2nd, 2013

Bill Details

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Business Activity Tax Simplification Act of 2013

Official Title

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.

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