On the recordApril 24, 2013
on behalf of Senators Enzi, Durbin, and others, I have an amendment at the desk and I ask the clerk to report. The PRESIDING OFFICER. The clerk will report the amendment. The legislative clerk read as follows: The Senator from Nevada [Mr. Reid], for Mr. Enzi, Mr. Durbin, Mr. Alexander, and Ms. Heitkamp, proposes an amendment numbered 741. The amendment is as follows: Beginning on page 2, line 10, strike ``if the Streamlined'' and all that follows through page 11, line 5, and insert the following: if any changes to the Streamlined Sales and Use Tax Agreement made after the date of the enactment of this Act are not in conflict with the minimum simplification requirements in subsection (b)(2). A State may exercise authority under this Act beginning 180 days after the State publishes notice of the State's intent to exercise the authority under this Act, but no earlier than the first day of the calendar quarter that is at least 180 days after the date of the enactment of this Act. (b) Alternative.--A State that is not a Member State under the Streamlined Sales and Use Tax Agreement is authorized notwithstanding any other provision of law to require all sellers not qualifying for the small seller exception described in subsection (c) to collect and remit sales and use taxes with respect to remote sales sourced to that State, but only if the State adopts and implements the minimum simplification requirements in paragraph (2).…





