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United States · Bill · S

S. 512 (107th)

Internet Tax Moratorium and Equity Act

openUnited States· United States Congress· EN

Introduced

9 March 2001

Last action

1 August 2001 · Committee

Status

Committee on Finance. Hearings held.

Sponsors

Sen. Dorgan, Byron L. [D-ND], Sen. Enzi, Michael B. [R-WY], Sen. Graham, Bob [D-FL], Sen. Voinovich, George V. [R-OH], Sen. Breaux, John B. [D-LA], Sen. Thomas, Craig [R-WY], Sen. Durbin, Richard J. [D-IL], Sen. Chafee, Lincoln [R-RI], Sen. Lincoln, Blanche L. [D-AR], Sen. Hutchison, Kay Bailey [R-TX], Sen. Rockefeller, John D., IV [D-WV], Sen. Johnson, Tim [D-SD], Sen. Bennett, Robert F. [R-UT], Sen. Hutchinson, Tim [R-AR], Sen. Cleland, Max [D-GA], Sen. Daschle, Thomas A. [D-SD], Sen. Nelson, Ben [D-NE]

Subjects

Taxation

Source updated

19 August 2025

Taxation

Summary

Internet Tax Moratorium and Equity Act - Amends the Internet Tax Freedom Act to extend, until December 31, 2005, provisions which prohibit a State or political subdivision from imposing: (1) taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) multiple or discriminatory taxes on electronic commerce. Expresses the sense of Congress that: (1) States and localities should work together to develop a uniform streamlined sales and use tax system that addresses remote sales; and (2) a joint comprehensive study should be undertaken to determine the cost of collecting and remitting State and local sales and use taxes under such system. Authorizes States to enter into an Interstate Sales and Use Tax Compact which shall describe a uniform, streamlined sales and use tax system consistent with such system.

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

Timeline

  1. 9 March 2001

    Introduced

    Read twice and referred to the Committee on Finance.

    Source: IntroReferral

  2. 9 March 2001

    Introduced

    Sponsor introductory remarks on measure. (CR S2131-2133)

    Source: IntroReferral

  3. 9 March 2001

    Introduced

    Introduced in Senate

    Source: IntroReferral

  4. 1 August 2001

    Committee

    Committee on Finance. Hearings held.

    Source: Committee

Votes

No vote records are attached yet.

Versions

Documents

3 official files

Introduced in Senate (text)

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  • Introduced in Senate (text)

    Introduced in Senate · EN · 9 March 2001

    ViewDownloadOpen at official source

  • Introduced in Senate (PDF)

    Introduced in Senate · EN · 9 March 2001

    ViewDownloadOpen at official source

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  • Introduced in Senate

    summary · EN · 9 March 2001

    Open at official source

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Sponsors

Related records

Sources

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