Internet Tax Freedom Act of 1998

Summary

Internet Tax Freedom Act - Prohibits, for three years after enactment of this Act, any State or political subdivision from imposing, assessing, collecting, or attempting to collect specified taxes on Internet access and services, with an exception for taxes imposed by State statute enacted prior to March 1, 1998. Directs the Secretaries of the Treasury, State, and Commerce to examine the international taxation of domestic and international communications and transactions using the Internet as well as the taxation of goods and services imported and exported using the Internet. Directs the President to transmit to the appropriate congressional committees policy recommendations on such taxation. Establishes the Commission on Electronic Commerce to examine a uniform system of definitions of remote commerce subject to sales and use tax within each State and a simplified system for such taxes, as well as related issues. Directs the Commission, following such examination, to transmit to the President proposed legislation. Directs the President to then report to the Congress either approving or disapproving such legislation. Requires the Commission to submit the proposed legislation to the Congress. Provides for the expedited congressional consideration of such legislative recommendations. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international organizations to establish that commercial transactions using the Internet be free from tariff and taxation.

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Documents

6 official files

• Reported in House (text)

  Reported in House · EN · 10 October 1998

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• Reported in House (PDF)

  Reported in House · EN · 10 October 1998

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• Reported to House amended, Part I

  summary · EN · 10 October 1998

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• Introduced in House (text)

  Introduced in House · EN · 23 March 1998

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• Introduced in House (PDF)

  Introduced in House · EN · 23 March 1998

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• Introduced in House

  summary · EN · 23 March 1998

  Open at official source

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