legislation: 105-s-2300
Data license: Public Domain (U.S. Government data) · Data source: Federal Register API & Regulations.gov API
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| bill_id | congress | bill_type | bill_number | title | policy_area | introduced_date | latest_action_date | latest_action_text | origin_chamber | sponsor_name | sponsor_state | sponsor_party | sponsor_bioguide_id | cosponsor_count | summary_text | update_date | url |
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| 105-s-2300 | 105 | s | 2300 | State Excise, Sales and Transaction Tax Enforcement Act of 1998 | Native Americans | 1998-07-14 | 1998-07-14 | Read twice and referred to the Committee on Indian Affairs. | Senate | Sen. Gorton, Slade [R-WA] | WA | R | G000333 | 0 | State, Excise, Sales, and Transaction Tax Enforcement Act of 1998 - Amends the Federal judicial code to require the owners and operators of tribal retail enterprises to collect and remit qualified State taxes. Allows a State to bring an action in a district court: (1) for a declaratory judgment concerning the applicability or lawfulness of such a tax; or (2) against a tribal retail enterprise or the Indian tribe or a tribal member that owns or operates the enterprise to enforce the collection or remittance of such a tax. Defines a "qualified State tax" as any lawfully imposed, nondiscriminatory excise, sales, or transaction tax imposed by a State on a purchase of a good or service from a tribal retail enterprise by a person who is not a member of that Indian tribe, excluding any State tax: (1) imposed on a purchase from an enterprise that is exempted under State law from collecting and remitting because the associated Indian tribe imposes and collects an equivalent tax; (2) imposed on a sale if the State has waived the applicability of that tax to a purchase from the enterprise by a person who is not a member of the associated tribe; (3) that is the subject of an agreement between an enterprise and a State that exempts that enterprise from collecting and remitting that tax; or (4) the incidence of which falls on an Indian tribe or a member of an Indian tribe. | 2025-08-21T16:12:03Z |