1. Short title This Act may be cited as the No Regulation Without Representation Act of 2017 . 2. Minimum jurisdictional standards for State and local taxation and regulation of items in interstate commerce (a) In general To the extent otherwise permissible under Federal law, a State may tax or regulate a person’s activity in interstate commerce only when such person is physically present in the State during the period in which the tax or regulation is imposed. (b) Requirements for physical presence (1) In general For purposes of subsection (a), a person has a physical presence in a State only if such person’s business activities in the State include any of the following during the calendar year— (A) maintaining its commercial or legal domicile in the State; (B) owning, holding a leasehold interest in, or maintaining real property such as an office, retail store, warehouse, distribution center, manufacturing operation, or assembly facility in the State; (C) leasing or owning tangible personal property (other than computer software) of more than de minimis value in the State; (D) having one or more employees, agents, or independent contractors present in the State who provide on-site design, installation, or repair services on behalf of the remote seller; (E) having one or more employees, exclusive agents or exclusive independent contractors present in the State who engage in activities that substantially assist the person to establish or maintain a market in the State; or (F) regularly employing in the State three or more employees for any purpose. (2) De minimis physical presence For purposes of this section, the term physical presence shall not include— (A) entering into an agreement under which a person, for a commission or other consideration, directly or indirectly refers potential purchasers to a person outside the State, whether by an Internet-based link or platform, Internet Web site or otherwise