Internet Tax Moratorium and Equity Act

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.

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Documents

3 official files

• Introduced in Senate (text)

  Introduced in Senate · EN · 9 March 2001

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• Introduced in Senate (PDF)

  Introduced in Senate · EN · 9 March 2001

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• Introduced in Senate

  summary · EN · 9 March 2001

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