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S 512 107th Congress Senate

Internet Tax Moratorium and Equity Act

Official title: A bill to foster innovation and technological advancement in the development of the Internet and electronic commerce, and to assist the States in simplifying their sales and use taxes.

Introduced: March 9, 2001 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 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
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 Latest action August 1, 2001

Committee on Finance. Hearings held.

 Plain-English summary Congressional Research Service
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.

 Related & companion bills 1
  • HR 1410 Identical bill Internet Tax Moratorium and Equity Act
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 1
All 1 Democratic 1
D
Durbin, Richard J.
Illinois · Mar 9, 2001
Cite this page click to expand
APA
U.S. Congress. (2026). S. 512: Internet Tax Moratorium and Equity Act. 107th Congress. Open America. https://openamerica.io/bill/107-S-512/
MLA
"S. 512: Internet Tax Moratorium and Equity Act." 107th Congress, 2026, Open America, https://openamerica.io/bill/107-S-512/.
Bluebook (legal)
S. 512, 107th Cong. (2026), https://openamerica.io/bill/107-S-512/.
Markdown link
[S. 512: Internet Tax Moratorium and Equity Act](https://openamerica.io/bill/107-S-512/)
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