1. Short title This Act may be cited as the Stop Taxing Our Potential Act of 2018 . 2. Minimum jurisdictional standards for State and local sales and use tax collection (a) In general A State may not— (1) impose an obligation on a person for— (A) the collection of a sales tax, use tax, or any similar tax; or (B) the reporting of any information with respect to a tax described in subparagraph (A); (2) assess any tax described in paragraph (1)(A) on a person