US SB1649

Amends Internal Revenue Code Section 4162 to treat online marketplace providers as importers for purposes of the excise tax on sporting goods under Section 4161

Defines "specified marketplace sale" as sales where a marketplace provider hosts listings/advertisements, collects payment, and the sporting goods article is transported from outside the United States

Defines "marketplace provider" as any business that hosts or facilitates product listings/advertisements and collects gross receipts from purchasers to transmit to sellers

Exception applies when excise tax would otherwise be imposed on a party other than the purchaser, preventing double taxation

Effective date is 60 days after enactment, applying to sales during calendar quarters beginning after that date