United States · Bill · HR
H.R. 1410 (107th)
Internet Tax Moratorium and Equity Act
Introduced
4 April 2001
Last action
18 July 2001 · Committee
Status
Subcommittee Hearings Held.
Sponsors
Rep. Istook, Ernest J., Jr. [R-OK-5], Rep. Delahunt, William D. [D-MA-10], Rep. Bachus, Spencer [R-AL-6], Rep. Capuano, Michael E. [D-MA-8], Rep. Conyers, John, Jr. [D-MI-13], Rep. Hutchinson, Asa [R-AR-3], Rep. Foley, Mark [R-FL-16], Rep. Frost, Martin [D-TX-24], Sen. Isakson, Johnny [R-GA], Rep. Gordon, Bart [D-TN-6], Rep. LaHood, Ray [R-IL-18], Rep. Matsui, Robert T. [D-CA-5], Rep. Hilleary, Van [R-TN-4], Rep. Carson, Julia [D-IN-7]
Subjects
Taxation
Source updated
19 August 2025
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.
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
4 April 2001
Introduced
Referred to the House Committee on the Judiciary.
Source: IntroReferral
4 April 2001
Introduced
Introduced in House
Source: IntroReferral
4 April 2001
Introduced
Introduced in House
Source: IntroReferral
9 May 2001
Referred
Referred to the Subcommittee on Commercial and Administrative Law.
Source: Committee
18 July 2001
Committee
Subcommittee Hearings Held.
Source: Committee
Votes
No vote records are attached yet.
Versions
- Introduced in House · 4 April 2001 · Download file
Documents
3 official files
Introduced in House (text)
This file cannot be previewed here. Use View or Download.
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House (text)
Introduced in House · EN · 4 April 2001
Introduced in House (PDF)
Introduced in House · EN · 4 April 2001
ViewDownloadOpen at official source
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Introduced in House
summary · EN · 4 April 2001
Leesvertaling
Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.
Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.
Sponsors
- Rep. Istook, Ernest J., Jr. [R-OK-5] · R · Sponsor
- Rep. Delahunt, William D. [D-MA-10] · D · Sponsor
- Rep. Bachus, Spencer [R-AL-6] · R · Sponsor
- Rep. Capuano, Michael E. [D-MA-8] · D · Sponsor
- Rep. Conyers, John, Jr. [D-MI-13] · D · Sponsor
- Rep. Hutchinson, Asa [R-AR-3] · R · Sponsor
- Rep. Foley, Mark [R-FL-16] · R · Sponsor
- Rep. Frost, Martin [D-TX-24] · D · Sponsor
- Sen. Isakson, Johnny [R-GA] · R · Sponsor
- Rep. Gordon, Bart [D-TN-6] · D · Sponsor
- Rep. LaHood, Ray [R-IL-18] · R · Sponsor
- Rep. Matsui, Robert T. [D-CA-5] · D · Sponsor
- Rep. Hilleary, Van [R-TN-4] · R · Cosponsor
- Rep. Carson, Julia [D-IN-7] · D · Cosponsor
- · hsju00 · Standing
Related records
- related to ← Internet Tax Moratorium and Equity Act
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.congress.gov/bill/107th-congress/house-bill/1410
- Open data entity: https://api.congress.gov/v3/bill/107/hr/1410
- us · 107-hr-1410 · source updated 19 August 2025