Internet Taxation

HR 3709-Internet Nondiscrimination Act

This bill amends the Internet Tax Freedom Act to permanently extend provisions which prohibited a State or political subdivision from imposing, during the period beginning on October 1, 1998, and ending 3 years after the date of the enactment of such Act: (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.

HR 4267-Internet Tax Reform and Reduction Act of 2000
Sponsored by Mr. Hyde

This bill would amend the Internet Tax Freedom Act to impose a permanent moratorium on State and local taxes on Internet access; to extend for 5 years the duration of the moratorium applicable to multiple and discriminatory taxes on the electronic commerce; to impose a 5-year moratorium on sales of digitized goods and products (and their counterparts); and to encourage states to adopt a Uniform Sales and Use Tax system.

HR 4460-Internet Tax Simplification Act of 2000
Sponsored by Mr. Hyde

This bill would amend the Internet Tax Freedom Act to extend the moratorium applicable to State and local taxes on Internet access and electronic commerce. This bill would prohibit any new taxes on Internet access during the period beginning on October 1, 1998, and ending on October 1, 2006, unless such tax was generally imposed and actually enforced prior to October 1, 1998. It would also prohibit, during the period beginning on October 1, 1998, and ending on December 31, 2003, multiple or discriminatory taxes on electronic commerce. The bill would also streamline uniform sales and use tax and create a Interstate Sales and Use Tax Compact for states to enter into.

HR 4462-Fair and Equitable Interstate Tax Compact Simplification Act of 2000
Sponsored by Mr. Bauchus

This bill would provide for the simplification of sales and use taxes on interstate commerce and ensure that such taxes are equitably applied.

S. 2255- Internet Tax Moratorium bill
Sponsored by Mr. McCain

This bill would amend the Internet Tax Freedom Act to extend the moratorium on new taxes on Internet purchases through calendar year 2006.

S. 2775- Internet Tax Moratorium and Equity Act
Sponsored by Mr. Dorgan

This bill would extend the current moratorium on new taxes on Internet access and on multiple and discriminatory taxes on electronic commerce through 2005 and encourage states to simplify their sales and use tax systems.