S. 1649

119 S1649 IS: Sporting Goods Excise Tax Modernization Act
 U.S. Senate
 2025-05-07
 text/xml
 EN
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 II  119th CONGRESS  1st Session  S. 1649  IN THE SENATE OF THE UNITED STATES   May 7, 2025   Mr. Tuberville  (for himself and  Mr. Crapo ) introduced the following bill; which was read twice and referred to the  Committee on Finance    A BILL
To amend the Internal Revenue Code of 1986 to treat certain marketplace providers as importers for purposes of the excise tax on sporting goods.
1.
Short title
This Act may be cited as the   Sporting Goods Excise Tax Modernization Act  .
2.
Certain marketplace providers treated as importers for purposes of the excise tax on sporting goods
(a)
In general
 Section 4162  of the Internal Revenue Code of 1986 is amended by adding at the end the following new subsection:
(c)
Certain marketplace providers treated as importers
(1)
In general
In the case of any specified marketplace sale of a taxable sporting good article, the marketplace provider with respect to such sale shall be treated for purposes of section 4161 as the importer and seller of such article.
(2)
Specified marketplace sale
For purposes of this subsection, the term  specified marketplace sale  means, with respect to any article, any sale if—
(A)
a marketplace provider provides the services described in subparagraphs (A) and (B) of paragraph (3) with respect to such sale,
(B)
such article is transported to the United States from outside the United States in connection with (including in anticipation of) a sale of such article, and
(C)
the manufacturer of such article is not the marketplace provider referred to in subparagraph (A).
(3)
Marketplace provider
For purposes of this subsection, the term  marketplace provider  means any person in the trade or business of—
(A)
hosting or facilitating listings, or advertisements, of products for sale, and
(B)
collecting gross receipts from the purchaser and transmitting any portion of such receipts to the seller.
(4)
Treatment of related persons
For purposes of this subsection, related persons (within the meaning of subsection (b)(3)) shall be treated as one person for purposes of applying paragraphs (2) and (3).
(5)
Taxable sporting good article
For purposes of this subsection, the term  taxable sporting good article  means any article of a type subject to tax under section 4161.
(6)
Exception if tax would otherwise be imposed on person other than purchaser
Paragraph (1) shall not apply with respect to any sale if tax under section 4161 would (without regard to paragraph (1)) be imposed on a person other than the purchaser with respect to such sale.
(7)
Regulations
The Secretary shall issue such regulations or other guidance as may be necessary or appropriate to carry out the purposes of this subsection, including regulations or other guidance specifying, in the case of the application of paragraph (4), the taxpayer treated as the marketplace provider for purposes of paragraph (1).
 .
(b)
Effective date
The amendment made by this section shall apply to sales during calendar quarters beginning after the date that is 60 days after the date of the enactment of this Act.
(c)
No inference
 Section 4162(c)  of the Internal Revenue Code of 1986 shall not be applied or interpreted as creating any inference with respect to whether any person not treated as an importer under such section is nonetheless properly treated an importer for purposes of section 4161.