S 1542 · 107th Congress 2001–2003, ended

Internet Tax Moratorium and Equity Act

Introduced Oct 11, 2001 Originated Senate Sponsor Michael B. Enzi R-WY

Fact sheet

Latest action · Oct 11, 2001 Read twice and referred to the Committee on Commerce, Science, and Transportation.

Progress

Where this bill reached, and when. A stage with no date was not reached; one that failed a vote and later carried shows the date it carried.

  1. IntroducedOct 11, 2001
  2. Passed SenateNot reached
  3. Passed HouseNot reached
  4. To the PresidentNot reached
  5. Became lawNot reached

Summary

Internet Tax Moratorium and Equity Act - Amends the Internet Tax Freedom Act to extend: (1) permanently provisions which prohibit a State or political subdivision from imposing taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) until December 31, 2005, the State or political subdivision prohibition on multiple or discriminatory taxes on electronic commerce.

Expresses the sense of the 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 study should be commissioned to determine seller costs of collecting and remitting State and local sales and use taxes from remote sales.

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 the above system.

Cosponsors

Members who signed on, in the order they did.

No cosponsors are on file for this measure.

Actions 3

Everything that happened, newest first.

  1. Oct 11, 2001Introduced in Senate
  2. Oct 11, 2001Read twice and referred to the Committee on Commerce, Science, and Transportation.
  3. Oct 11, 2001Sponsor introductory remarks on measure. (CR S10652-10653)

Subjects

Assigned by the Library of Congress. Policy area: Science, Technology, Communications.

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