Committee/Subcommittee: | Activity: | |
House Judiciary | Referral | |
Subcommittee on Commercial and Administrative Law | Referral |
***NONE***
***NONE***
Rep Conyers, John, Jr. - 4/13/2000 | Rep Gekas, George W. - 4/13/2000 |
Rep Nadler, Jerrold - 4/13/2000 |
Internet Tax Reform and Reduction Act of 2000 - Amends Federal law to: (1) place a permanent moratorium on State and local taxes on Internet access; and (2) extend moratoriums applicable to multiple or discriminatory taxes on electronic taxes, and taxes on sales of digitized goods and products.
Sets forth specified Internet-and telecommunication-related factors that shall not be sufficient to create a jurisdictional tax nexus respecting a seller and purchaser who are not present in the same State.
Expresses the sense of the Congress respecting: (1) development of a Uniform Sales and Use Tax Act; and (2) elimination of the excessive telecommunications tax burden.
Establishes an Advisory Commission on Uniform Sales and Use Tax.