Internet Tax Ban Extension and Improvement Act

Summary

Internet Tax Ban Extension and Improvement Act - Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2005. Makes such tax ban inapplicable to a tax on Internet access that was generally imposed and enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either: (1) a provider of Internet access services had a reasonable opportunity to know that an agency has interpreted and applied such tax to Internet access services; or (2) a State or political subdivision generally collected such tax on charges for Internet access. Applies the same rule for a tax on Internet access that was generally imposed and enforced as of November 1, 2003. Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to connect a purchaser of Internet access to the Internet access provider. Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value. Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

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Timeline

1. 12 February 2004

   Introduced

   Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S1294-1295)

   Source: IntroReferral

2. 12 February 2004

   Introduced

   Introduced in Senate

   Source: IntroReferral

Votes

No vote records are attached yet.

Versions

• Introduced in Senate · 12 February 2004 · Download file

Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 12 February 2004

  ViewDownloadOpen at official source

• Introduced in Senate (PDF)

  Introduced in Senate · EN · 12 February 2004

  ViewDownloadOpen at official source

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  Vertaal document

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• Introduced in Senate

  summary · EN · 12 February 2004

  Open at official source

  Leesvertaling

  Vertaal dit document naar jouw taal. PoliticalRepo bewaart geen aparte kopie per EU-taal.

  Vertaal naarNL · DutchDE · GermanFR · FrenchES · SpanishIT · ItalianPL · PolishPT · PortugueseSV · SwedishDA · DanishFI · FinnishEL · GreekCS · CzechHU · HungarianRO · RomanianBG · BulgarianHR · CroatianSK · SlovakSL · SlovenianLT · LithuanianLV · LatvianET · EstonianGA · IrishMT · Maltese

  Vertaal document

  Documentvertaling op verzoek met downloadbare PDF (logo + link naar de officiële bron). Het bronbestand blijft leidend.

Sponsors

• Sen. Alexander, Lamar [R-TN] · R · Sponsor
• Sen. Carper, Thomas R. [D-DE] · D · Sponsor
• Sen. Dorgan, Byron L. [D-ND] · D · Sponsor
• Sen. Feinstein, Dianne [D-CA] · D · Sponsor
• Sen. Graham, Bob [D-FL] · D · Sponsor
• Sen. Hollings, Ernest F. [D-SC] · D · Sponsor
• Sen. Hutchison, Kay Bailey [R-TX] · R · Sponsor
• Sen. Inouye, Daniel K. [D-HI] · D · Sponsor
• Sen. Lautenberg, Frank R. [D-NJ] · D · Sponsor
• Sen. Rockefeller, John D., IV [D-WV] · D · Sponsor
• Sen. Voinovich, George V. [R-OH] · R · Sponsor
• Sen. Durbin, Richard J. [D-IL] · D · Cosponsor
• · sscm00 · Standing

Related records

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