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S 1481 107th Congress Senate Science, Technology, Communications Commerce Electronic commerce Electronic mail systems Federal preemption Government Operations and Politics Intergovernmental tax relations Internet Local laws Local taxation Sales tax State laws State taxation Tax exemption Taxation

Internet Tax Moratorium Extension Act

Introduced: October 2, 2001 Introduced by: Wyden, Ron Democratic · Oregon See on congress.gov
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This bill died when the 107th Congress ended
It never became law before the 107th Congress (2001–2002) 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 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Oct 2, 2001
Read twice and referred to the Committee on Commerce, Science, and Transportation.
Oct 2, 2001
Sponsor introductory remarks on measure. (CR S10059)
Oct 2, 2001
Introduced in Senate
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 Plain-English summary Congressional Research Service
Internet Tax Moratorium Extension Act - Amends the Internet Tax Freedom Act to extend, until October 21, 2003, provisions which prohibit a State or political subdivision from imposing: (1) taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) multiple or discriminatory taxes on electronic commerce.
What's happening now October 2, 2001

Read twice and referred to the Committee on Commerce, Science, and Transportation.

 Related & companion bills 1
  • HR 1552 Related bill Internet Tax Nondiscrimination Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
Cite this page click to expand
APA
U.S. Congress. (2026). S. 1481: Internet Tax Moratorium Extension Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-1481/
MLA
"S. 1481: Internet Tax Moratorium Extension Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-1481/.
Bluebook (legal)
S. 1481, 107th Cong. (2026), https://openamerica.io/bill/107-S-1481/.
Markdown link
[S. 1481: Internet Tax Moratorium Extension Act](https://openamerica.io/bill/107-S-1481/)
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