1. Short title This Act may be cited as the Online Sales Simplicity and Small Business Relief Act of 2018 . 2. Ban on retroactive taxation of internet commerce A State may not impose a sales tax collection duty on a remote seller for any sale that occurred prior to June 21, 2018. 3. Orderly phase-in of compliance obligations A State may impose a sales tax collection duty on a remote seller only for a sale that occurs after January 1, 2019. 4. Small business remote seller exemption In the case of a sale made by a small business remote seller, no State may impose a sales tax collection duty on any person other than the purchaser if the sale is made on or after June 21, 2018, and before the date that is 30 days after the date on which the States develop and Congress approves an interstate compact, applicable to the State and sale, governing the imposition of tax collection duties on remote sellers. 5. Sense of Congress It is the sense of Congress that the States should develop an interstate compact for the collection of sales tax by remote sellers that identifies a clearly defined minimum substantial nexus between the remote seller and the taxing State, that simplifies registration, collection, remittance, auditing, and other compliance processes to the greatest extent possible in order to avoid undue burdens on interstate commerce, and that, due to such simplification, eliminates the need for the continuation of the small business remote seller exemption under section 4. 6. Definitions In this Act: (1) Remote seller The term remote seller means a person without a physical presence in the State who makes a sale in the State. (2) Physical presence (A) In general Except as provided in subparagraph (B), the term physical presence means, with respect to a person, that a person's business activities in the State include any of the following during such person's taxable year: (i) Being an individual physically in the State, or assigning one or more employees to be in the State. (ii) Using the services of an agent