Congress 107 - HR 1410 - Internet Tax Moratorium and Equity Act

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Business records Civil Rights and Liberties, Minority Issues Commerce Computer software Congress Congressional oversight Consumer protection Electronic commerce Electronic data interchange Electronic mail systems Federal preemption Federal-local relations Federal-state relations Government Operations and Politics Government paperwork Governmental investigations Intergovernmental tax relations Internet Interstate commerce Interstate compacts Law Liability (Law) Licenses Local laws Local taxation Right of privacy Sales tax Science, Technology, Communications State laws State taxation State-local relations Tax administration Tax auditing Tax exemption Tax rates Tax returns Tax simplification Taxation

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Summary

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.

Actions

Jul 18, 2001

Subcommittee Hearings Held.
May 9, 2001

Referred to the Subcommittee on Commercial and Administrative Law.
Apr 4, 2001

Referred to the House Committee on the Judiciary.
Apr 4, 2001

Introduced in House

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