No Regulation without Representation Act

This measure (H.R. 5893), which was introduced in Congress in July, would prohibit states from regulating beyond their borders by imposing sales tax collection requirements on individuals with no physical presence in the taxing state and no vote in the representation that would implement the tax. The proposal would end sales tax collection based on de minimis presence in the state: (1) referral agreements with in-state persons who receive commissions for referring customers to the seller; (2) presence for less than 15 days in a taxable year; (3) product delivery in-state by a third-party; (4) Internet advertising services not exclusively directed towards, or exclusively soliciting in-state customers.