Summary of H.R. 1956

Business Activity Tax Simplification Act of 2005— Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for determining that a person has a physical presence in a state. The sponsor of H.R. 1956, is Rep. Bob Goodlatte (R-VA). His Web site is:

The full text of H.R. 1956 and all Congressional bills can be viewed at: For those who would like to contact members of the Judiciary Committee:

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