H.R. 3396 would promote simplification and fairness in the administration and collection of sales and use taxes.

== Detailed Summary ==

<summary>
(LogSales Tax Fairness and Simplification Act - Grants the consent of Congress to the Streamlined Sales and Use Tax Agreement (Agreement), the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002. Expresses the sense of Congress that the Agreement provides sufficient simplification and uniformity to warrant federal authorizations to states that are parties to it (member states) to require remote sellers (sellers without a physical presence in the taxing state) to editcollect and remit the wikisales and beuse taxes of such states and their local taxing jurisdictions.

Authorizes each member state, after 10 states (comprising at least 20% of all states imposing a sales tax) have petitioned for and become member states, to require all sellers, except those sellers with gross remote taxable sales nationwide of less than $5 million, to collect and remit sales and use taxes on remote sales owed to such member state under the firstterms of the Agreement.

Allows any person affected by the Agreement to providepetition the Governing Board established by the Agreement for a detailed summarydetermination of any issue arising under the bill!)Agreement. Provides for judicial review of Governing Board determinations by the U.S. Court of Federal Claims.

Sets forth minimum simplification requirements for the Agreement.

Expresses the sense of Congress that member states should work with each other to prevent double taxation where a foreign country has imposed a transaction tax on a digital good or service
</summary>

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== Status of the Legislation ==

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(Log inLatest Major Action: 9/10/2007: Referred to edit the wiki and be the firstHouse subcommittee. Status: Referred to update the status ofSubcommittee on Courts, the bill!)Internet, and Intellectual Property.
</status>

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== Points in Favor ==

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== Points Against ==

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