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United States · Bill · HR

H.R. 4267 (106th)

Internet Tax Reform and Reduction Act of 2000

openUnited States· United States Congress· EN

Introduced

13 April 2000

Last action

29 June 2000 · Committee

Status

Subcommittee Hearings Held.

Sponsors

Rep. Hyde, Henry J. [R-IL-6], JOHN CONYERS, Rep. Gekas, George W. [R-PA-17], Rep. Nadler, Jerrold [D-NY-12]

Subjects

Taxation

Source updated

20 August 2025

Taxation

Summary

Internet Tax Reform and Reduction Act of 2000 - Amends Federal law to: (1) place a permanent moratorium on State and local taxes on Internet access; and (2) extend moratoriums applicable to multiple or discriminatory taxes on electronic taxes, and taxes on sales of digitized goods and products. Sets forth specified Internet-and telecommunication-related factors that shall not be sufficient to create a jurisdictional tax nexus respecting a seller and purchaser who are not present in the same State. Expresses the sense of the Congress respecting: (1) development of a Uniform Sales and Use Tax Act; and (2) elimination of the excessive telecommunications tax burden. Establishes an Advisory Commission on Uniform Sales and Use Tax.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

  1. 13 April 2000

    Introduced

    Referred to the House Committee on the Judiciary.

    Source: IntroReferral

  2. 13 April 2000

    Introduced

    Introduced in House

    Source: IntroReferral

  3. 13 April 2000

    Introduced

    Introduced in House

    Source: IntroReferral

  4. 27 April 2000

    Referred

    Referred to the Subcommittee on Commercial and Administrative Law.

    Source: Committee

  5. 17 May 2000

    Committee

    Subcommittee Hearings Held.

    Source: Committee

  6. 29 June 2000

    Committee

    Subcommittee Hearings Held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in House (text)

View fileDownload file

Sponsors

Related records

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Sources

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