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HR 4267 106th Congress House

Internet Tax Reform and Reduction Act of 2000

Official title: To amend the Internet Tax Freedom Act to impose a permanent moratorium on State and local taxes on Internet access; to extend for 5 years the duration of the m… Show full official titleShow less

Official title: To amend the Internet Tax Freedom Act to impose a permanent moratorium on State and local taxes on Internet access; to extend for 5 years the duration of the moratorium applicable to multiple and discriminatory taxes on the electronic commerce; to impose a 5-year moratorium on sales of digitized goods and products (and their counterparts); to encourage States to adopt a Uniform Sales and Use Tax, and for other purposes.

Introduced: April 13, 2000 See on congress.gov
Science, Technology, Communications CommerceCongressCongressional reporting requirementsData banks
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Electronic commerceExcise taxFederal advisory bodiesFederal preemptionGovernment Operations and PoliticsIntergovernmental tax relationsInternetLocal lawsLocal taxationSales taxState lawsState taxationTax administrationTax auditingTax exemption
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This bill died when the 106th Congress ended
It never became law before the 106th Congress (1999–2000) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 5 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 29, 2000
Subcommittee Hearings Held.
May 17, 2000
Subcommittee Hearings Held.
Apr 27, 2000
Referred to the Subcommittee on Commercial and Administrative Law.
Apr 13, 2000
Referred to the House Committee on the Judiciary.
Apr 13, 2000
Introduced in House
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 Latest action June 29, 2000

Subcommittee Hearings Held.

 Plain-English summary Congressional Research Service
Internet Tax Reform and Reduction Act of 2000 - Amends Federal law to: (1) place a permanent moratorium on State and local taxes on Internet access; and (2) extend moratoriums applicable to multiple or discriminatory taxes on electronic taxes, and taxes on sales of digitized goods and products.

Sets forth specified Internet-and telecommunication-related factors that shall not be sufficient to create a jurisdictional tax nexus respecting a seller and purchaser who are not present in the same State.

Expresses the sense of the Congress respecting: (1) development of a Uniform Sales and Use Tax Act; and (2) elimination of the excessive telecommunications tax burden.

Establishes an Advisory Commission on Uniform Sales and Use Tax.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 2
 Cosponsors 1
All 1 Democratic 1
D
Nadler, Jerrold
New York · Apr 13, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4267: Internet Tax Reform and Reduction Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4267/
MLA
"H.R. 4267: Internet Tax Reform and Reduction Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4267/.
Bluebook (legal)
H.R. 4267, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4267/.
Markdown link
[H.R. 4267: Internet Tax Reform and Reduction Act of 2000](https://openamerica.io/bill/106-HR-4267/)
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