Today, Representative Jason Chaffetz introduced H.R. 2775, the
Remote Transactions Parity Act of 2015 (RTPA),
in the United States House of Representatives (House).
The RTPA addresses the Internet sales tax issue using the
structure of the Marketplace Fairness Act (MFA), which passed the
Senate in 2013 and was re-introduced earlier this year. Although
the RTPA retains many of the features of the MFA, it adds
protections for remote sellers and certified software
providers.
MFA Authorization Framework Retained
Like the MFA, the RTPA creates two paths for states to impose
sales and use taxes on remote sellers. Through the first path,
states that are members of the Streamlined Sales and Use Tax
Agreement (SSUTA) are authorized to impose sales and use tax
collection requirements on remote sellers. Under the second path, a
state that is not a member state under the SSTUA would also be
authorized to collect and remit sales and use taxes on remote
transactions if it
