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HR 4862 109th Congress House

Internet Consumer Protection Act of 2005

Official title: To amend the Internet Tax Freedom Act to make permanent the moratorium on certain taxes relating to the Internet and to electronic commerce.

Introduced: March 2, 2006 See on congress.gov
Science, Technology, Communications CommerceElectronic commerceElectronic mail systemsFederal preemption
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Government Operations and PoliticsIntergovernmental tax relationsInternetLocal lawsLocal taxationSales taxState lawsState taxationTax administrationTax exemptionTaxation
This bill died when the 109th Congress ended
It never became law before the 109th Congress (2005–2006) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 2, 2006
Referred to the House Committee on the Judiciary.
Mar 2, 2006
Introduced in House
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 Latest action March 2, 2006

Referred to the House Committee on the Judiciary.

 Plain-English summary Congressional Research Service

Internet Consumer Protection Act of 2005 [sic] - Amends the Internet Tax Freedom Act to make permanent the ban on state taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

Repeals provisions permitting states with Internet tax laws enacted prior to the ban on Internet taxes to continue enforcing such laws.

 Related & companion bills 4
 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). H.R. 4862: Internet Consumer Protection Act of 2005. 109th Congress. Open America. https://openamerica.io/bill/109-HR-4862/
MLA
"H.R. 4862: Internet Consumer Protection Act of 2005." 109th Congress, 2026, Open America, https://openamerica.io/bill/109-HR-4862/.
Bluebook (legal)
H.R. 4862, 109th Cong. (2026), https://openamerica.io/bill/109-HR-4862/.
Markdown link
[H.R. 4862: Internet Consumer Protection Act of 2005](https://openamerica.io/bill/109-HR-4862/)
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