To establish a national policy against State and local interference with interstate commerce on the Internet or online services, and to excise congressional jurisdiction over interstate commerce by establishing a moratorium on the imposition of exactions that would interfere with the free flow of commerce via the Internet, and for other purposes.
Internet Tax Freedom Act of 1998 - Prohibits, for three years after enactment of this Act, any State or political subdivision from imposing, assessing, collecting, or attempting to collect taxes on Internet access, bit taxes, or multiple or discriminatory taxes on electronic commerce, with exceptions for: (1) Internet access taxes imposed under specified State statutes, provided that each State referenced enacts, within one year after enactment of this Act, a law to expressly affirm that such tax is imposed on Internet access; and (2) the provision of Internet access offered for sale as part of a package of services that includes services other than Internet access.
Establishes the Advisory Commission on Electronic Commerce to: (1) study State and local taxation of transactions using the Internet and Internet access, examine model State legislation relating to the taxation of such transactions, and examine sales and use taxation on remote commerce and related issues; and (2) report to the President and the Congress proposed legislation reflecting its findings. Requires congressional consideration of such proposed legislation within 90 days after its receipt.
Received in the Senate. Read twice. Placed on Senate Legislative Calendar under General Orders. Calendar No. 427.
Referred to the Subcommittee on Telecommunications, Trade, and Consumer Protection, for a period to be subsequently determined by the Chairman.
Introduced in House
Referred to the Subcommittee on Commercial and Administrative Law.
Subcommittee on Commercial and Administrative Law Discharged.
Referred to House Judiciary
Referred to the Committee on the Judiciary, and in addition to the Committees on Rules, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to House Rules
Referred to House Ways and Means
Referred to the Subcommittee on Trade.
Committee Consideration and Mark-up Session Held.
Ordered to be Reported (Amended) by Voice Vote.
For Further Action See H.R.4105.
Reported (Amended) by the Committee on Judiciary. H. Rept. 105-808, Part I.
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Reported (Amended) by the Committee on Judiciary. H. Rept. 105-808, Part I.
House Committee on Rules Granted an extension for further consideration ending not later than Oct. 10, 1998.
House Committee on Ways and Means Granted an extension for further consideration ending not later than Oct. 10, 1998.
Committee on Rules discharged.
Committee on Rules discharged.
Committee on Ways and Means discharged.
Committee on Ways and Means discharged.
Placed on the Union Calendar, Calendar No. 452.