Interstate Taxation Act of 1979

[AI summary unavailable — showing source text] Interstate Taxation Act of 1979 - Title I: Sales and Use Taxes - Denies authority to a State or its political subdivisions to require a person to collect a sales or use tax with respect to a sale or use of tangible personal property unless that person: (1) has a business location in that State; (2) regularly solicits sales in that State, unless the activity consists solely of solicitation by direct mail or media advertising; or (3) regularly makes deliveries in that State other than by common carrier or by mail. Prohibits a State or its political subdivisions from including separately stated freight charges which are incident to interstate sales in the measure of a sales or use tax imposed by such State. Limits the authority of a State to impose a sales tax or require the collection of sales or use taxes with respect to an interstate sale of tangible personal property to instances where the destination of the sale is in such State, or in a State or locality for which the tax is required to be collected by an agreement between the State of destination and the State requiring the collection of the tax, and the seller has a business location in the State requiring such collection. Lim…