Net FAIR Act

Summary

Internet Fairness and Interstate Responsibility Act or Net FAIR Act - Prohibits a State or political subdivision thereof from imposing, assessing, or attempting to collect any tax on the Internet or Internet-related services or on their use. Preserves State and local taxing authority with respect to income, license, and sales or use taxes. Terminates such prohibition on December 31, 2001. Establishes the Commission on Internet Taxation and Regulation to: (1) study the taxation and regulation of the Internet and Internet-related services under State and local law and identify any inconsistencies; (2) recommend appropriate modification to current Federal and State statutes concerning such services; (3) propose model legislation relating to commercial transactions on the Internet in order to facilitate their uniform treatment under Federal and State law; and (4) report to the Congress and the President.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 31 March 1998

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 31 March 1998

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• Introduced in Senate

  summary · EN · 31 March 1998

  Open at official source

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