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HR 4460 106th Congress House Science, Technology, Communications Civil Rights and Liberties, Minority Issues Commerce Computer software Congress Congressional reporting requirements Data banks Electronic commerce Electronic data interchange Excise tax Federal preemption Government Operations and Politics Intergovernmental tax relations Internet Interstate compacts Law Licenses Local laws Local taxation Right of privacy

Internet Tax Simplification Act of 2000

Introduced: May 16, 2000 See on congress.gov
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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.
May 16, 2000
Referred to the Subcommittee on Commercial and Administrative Law.
May 16, 2000
Referred to the House Committee on the Judiciary.
May 16, 2000
Introduced in House
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 Plain-English summary Congressional Research Service
Internet Tax Simplification Act of 2000 - Amends Federal law to establish moratoria on State and local Internet taxes.

Expresses the sense of Congress that States and local entities should work with the National Conference of Commissioners on Uniform State Laws to develop a Streamlined Uniform Sales and Use Tax Act. Authorizes, and grants congressional consent for, States to enter into an Interstate Sales and Use Tax Compact. Stipulates that such authorization and consent shall terminate if the Compact has not been formed by a certain date.

Authorizes States to administer a single uniform statewide use tax rate for all remote sales under specified circumstances.

Expresses the sense of Congress that States and local entities should continue to work with the telecommunications industry to simplify and unify telecommunications taxes.

Makes a conforming amendment to the Trade Act of 1974 and other Federal law.

What's happening now June 29, 2000

Subcommittee Hearings Held.

 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 · May 16, 2000
Cite this page click to expand
APA
U.S. Congress. (2026). H.R. 4460: Internet Tax Simplification Act of 2000. 106th Congress. Open America. https://openamerica.io/bill/106-HR-4460/
MLA
"H.R. 4460: Internet Tax Simplification Act of 2000." 106th Congress, 2026, Open America, https://openamerica.io/bill/106-HR-4460/.
Bluebook (legal)
H.R. 4460, 106th Cong. (2026), https://openamerica.io/bill/106-HR-4460/.
Markdown link
[H.R. 4460: Internet Tax Simplification Act of 2000](https://openamerica.io/bill/106-HR-4460/)
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