The Marketplace Fairness Act of 2015 was introduced to Congress on March 10 by Senators Enzi (WY) and Durbin (IL), along with seven other co-sponsors. This Act would allow states to require remote sellers to collect and remit sales and use taxes on sales to in-state customers under certain conditions.

While the language of the 2015 Act is substantially similar to the 2013 Act that passed the Senate but failed in the House of Representatives, one difference is that it prohibits states from imposing collection and remittance requirements on remote sellers prior to one year after Marketplace Fairness is enacted, or during the retail busy season between October and December of the first calendar year that Marketplace Fairness Act is enacted.

Read more about the 2015 Marketplace Fairness Act.