Internet Tax Fairness Act of 2001

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.

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Documents

3 official files

• Introduced in House (text)

  Introduced in House · EN · 17 July 2001

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• Introduced in House (PDF)

  Introduced in House · EN · 17 July 2001

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• Introduced in House

  summary · EN · 17 July 2001

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