II 115th CONGRESS 2d Session S. 3725 IN THE SENATE OF THE UNITED STATES December 6, 2018 Mrs. Shaheen (for herself, Mr. Wyden , Ms. Hassan , and Mr. Merkley ) introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To prohibit States from retroactively imposing a sales tax collection duty on a remote seller, and for other purposes.