To amend the Internet Tax Freedom Act to impose a permanent moratorium on State and local taxes on Internet access; to extend for 5 years the duration of the moratorium applicable to multiple and discriminatory taxes on the electronic commerce; to impose a 5-year moratorium on sales of digitized goods and products (and their counterparts); to encourage States to adopt a Uniform Sales and Use Tax, and for other purposes.
Sets forth specified Internet-and telecommunication-related factors that shall not be sufficient to create a jurisdictional tax nexus respecting a seller and purchaser who are not present in the same State.
Expresses the sense of the Congress respecting: (1) development of a Uniform Sales and Use Tax Act; and (2) elimination of the excessive telecommunications tax burden.
Establishes an Advisory Commission on Uniform Sales and Use Tax.
Introduced in House
Introduced in House
Referred to the House Committee on the Judiciary.
Referred to the Subcommittee on Commercial and Administrative Law.
Subcommittee Hearings Held.
Subcommittee Hearings Held.
checking server…
Ask anything about this bill. The AI reads the full text to answer.
Enter to send · Shift+Enter for new line