S 52
108th 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 Nondiscrimination Act
Everywhere this bill has been
4 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Apr 26, 2004
Sponsor introductory remarks on measure. (CR S4337-4339)
Jan 7, 2003
Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S54)
Jan 7, 2003
Sponsor introductory remarks on measure. (CR S54)
Jan 7, 2003
Introduced in Senate
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Plain-English summary
Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to: (1) permanently ban taxes on Internet access and on multiple or discriminatory taxes on electronic commerce; and (2) repeal the ban exception for a tax on the sale or use of Internet services that was generally imposed and actually enforced prior to October 1, 1998.
What's happening now
Sponsor introductory remarks on measure. (CR S4337-4339)
Related & companion bills
1
Bill text
1 version
- Introduced in Senate Formatted Text PDF
Committees of jurisdiction
1
Cite this page
U.S. Congress. (2026). S. 52: Internet Tax Nondiscrimination Act. 108th Congress. Open America. https://openamerica.io/bill/108-S-52/
"S. 52: Internet Tax Nondiscrimination Act." 108th Congress, 2026, Open America, https://openamerica.io/bill/108-S-52/.
S. 52, 108th Cong. (2026), https://openamerica.io/bill/108-S-52/.
[S. 52: Internet Tax Nondiscrimination Act](https://openamerica.io/bill/108-S-52/)