Internet Tax Fairness Act of 2001

Fact Sheet API

Bill Number

HR 2526

Introduced

Jul 17, 2001

Latest Action

Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.

Sponsor

Cosponsors

Topics

Business income tax Commerce Electronic commerce Government Operations and Politics Income tax Internet Interstate commerce Jurisdiction Law Local taxation Science, Technology, Communications State taxation Taxation

Full Text

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Votes

Summary

Internet Tax Fairness Act of 2001 - Amends the Internet Tax Freedom Act to make the three-year moratorium on State and local taxation of the Internet permanent.

Revises Federal law provisions concerning state taxation of income from interstate commerce to prohibit, as a general rule, a State or subdivision thereof imposing a business activity tax on any person relating to such person's activities that affect interstate commerce, unless such person has a substantial physical presence in such State or subdivision. Defines a substantial physical presence.

Actions

Jul 16, 2002

Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
Jul 16, 2002

Subcommittee Consideration and Mark-up Session Held.
Sep 11, 2001

Subcommittee Hearings Held.
Aug 6, 2001

Referred to the Subcommittee on Commercial and Administrative Law.
Jul 18, 2001

Sponsor introductory remarks on measure. (CR E1349-1350)
Jul 17, 2001

Referred to the House Committee on the Judiciary.
Jul 17, 2001

Introduced in House

Amendments

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