State Excise Sales, and Transaction Tax Enforcement Act of 1999
Latest action. Read twice and referred to the Committee on Indian Affairs.
State Excise, Sales, and Transaction Tax Enforcement Act of 1999 - Amends the Federal judicial code to require the owners and operators of tribal retail enterprises to collect and remit applicable 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 a qualified State 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 an applicable qualified State 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 the Indian tribe that is (or with respect to which a member is) the owner or operator of the tribal enterprise, excluding any State tax otherwise described if: (1) the tribal retail enterprise is exempted under State law from collecting and remitting that tax because the associated Indian tribe imposes and collects an equivalent tax; (2) 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 that is (or with respect to which a member is) the owner or operator of the enterprise; (3) the tax 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.
Written by analysts at the Congressional Research Service and published on Congress.gov, not by Civibrief. Summarized at the "Introduced in Senate" stage on March 4, 1999. It describes the bill, it is not the legal text.
Where is it in the process, and what happens next?
4 steps remain before this bill could become law.
The record's latest action, on March 4, 1999: Read twice and referred to the Committee on Indian Affairs.
- Clearing the committees it was referred to, and being scheduled for a floor vote
- Passage by the Senate
- Passage by the House
- The President's signature. If the President vetoes it, two-thirds of both chambers must vote to override.
How likely is it to become law?
Civibrief does not forecast outcomes and this page has no opinion about this one. What the record supports is a base rate, which is a fact about the whole pile, not a prediction about this measure.
In the 106th Congress (1999-00), 580 of the 9,158 bills and joint resolutions introduced became law, about 6.3 percent. That count covers every measure at every stage, including the many that never left committee.
This one is not there yet: 4 steps are still outstanding, listed above.
Has anyone actually voted on it?
No. No roll call in this Congress cites this measure. That is the ordinary outcome: most measures never reach a recorded floor vote, and a committee ends most of them simply by not acting.
A vote is not the only thing that happens to a measure. Hearings, markups, and referrals are all recorded actions, and none of them is a vote of the full chamber.
Who is behind it?
THOMAS GORTON (R-WA) introduced it on March 4, 1999. No cosponsors are recorded.
Cosponsoring is a formal signature on the text. It is not a commitment to vote for the measure, it does not bind anyone's party, and a long list of cosponsors is a measure of attention rather than of prospects.
How long has it been in play?
It was introduced on March 4, 1999, 10100 days ago. The most recent recorded action was 10100 days ago, on March 4, 1999.
Measures do not carry over. Anything the 106th Congress has not finished by January 3, 2001 dies when the term ends, and has to be introduced again from the start in the next Congress.
Every answer above is assembled from this measure's own record on Congress.gov and from published counts of what Congress has passed before. Civibrief does not predict outcomes and takes no position on any measure.
Vote history
- SenateIn committee, no floor vote yet
- HouseAwaits Senate passage
- PresidentAwaits both chambers