A bill to amend the Internet Tax Freedom Act to broaden its scope and make the moratorium permanent, and for other purposes.

Amends the Internet Tax Freedom Act to make the three-year moratorium on State and local taxation of the Internet permanent. Includes within such prohibition sales or use taxes for domestic or foreign goods acquired through electronic commerce Expresses the sense of the Senate that U.S. foreign trade representatives should advocate the United States' position that Internet commerce should not be subject to national or local regulation, taxation, or tariffs.