A bill to eliminate restrictions on the taxing power of the States to impose, collect, and administer State and local sales and use taxes on sales in interstate commerce.

[AI summary unavailable — showing source text] Allows any State, or political subdivision thereof, to impose a sales or use tax on: (1) any interstate sale of tangible personal property by a person located outside such State or political subdivision; or (2) the use of tangible personal property in such State or political subdivision acquired through any interstate sale by a resident of such State or political subdivision. Defines "interstate sale" as a sale in which tangible personal property sold is shipped or delivered by common carrier or the United States Postal Service to the purchaser in a State from a point outside such State.…