S 512
107th Congress
Senate
Science, Technology, Communications
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Civil Rights and Liberties, Minority Issues
Commerce
Computer software
Congress
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Federal preemption
Federal-local relations
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Internet
Interstate commerce
Internet Tax Moratorium and Equity Act
Introduced: March 9, 2001
See on congress.gov
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Aug 1, 2001
Committee on Finance. Hearings held.
Mar 9, 2001
Read twice and referred to the Committee on Finance.
Mar 9, 2001
Sponsor introductory remarks on measure. (CR S2131-2133)
Mar 9, 2001
Introduced in Senate
Plain-English summary
Internet Tax Moratorium and Equity Act - Amends the Internet Tax Freedom Act to extend, until December 31, 2005, 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.
Expresses the sense of Congress that: (1) States and localities should work together to develop a uniform streamlined sales and use tax system that addresses remote sales; and (2) a joint comprehensive study should be undertaken to determine the cost of collecting and remitting State and local sales and use taxes under such system.
Authorizes States to enter into an Interstate Sales and Use Tax Compact which shall describe a uniform, streamlined sales and use tax system consistent with such system.
What's happening now
Committee on Finance. Hearings held.
Committees of jurisdiction
1
Cosponsors
1