Internet Tax Nondiscrimination Act

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to extend the moratorium on multiple or discriminatory State or local taxes on electronic commerce through November 1, 2003. (Maintains until such date State authority to collect Internet access taxes if they were generally imposed and collected before October 1, 1998.)

[107th Congress Public Law 75]
[From the U.S. Government Publishing Office]


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[DOCID: f:publ075.107]


[[Page 115 STAT. 703]]

Public Law 107-75
107th Congress

                                 An Act


 
To extend the moratorium enacted by the Internet Tax Freedom Act through 
November 1, 2003, and for other purposes. <<NOTE: Nov. 28, 2001 -  [H.R. 
                                1552]>> 

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled, <<NOTE: Internet 
Tax Nondiscrimina- tion Act.>> 

SECTION 1. SHORT TITLE. <<NOTE: 47 USC 609 note.>> 

    This Act may be cited as the ``Internet Tax Nondiscrimination Act''.

SEC. 2. EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM.

    Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 note) 
is amended by striking ``3 years after the date of the enactment of this 
Act'' and inserting ``on November 1, 2003''.

    Approved November 28, 2001.

LEGISLATIVE HISTORY--H.R. 1552:
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HOUSE REPORTS: No. 107-240 (Comm. on the Judiciary).
CONGRESSIONAL RECORD, Vol. 147 (2001):
            Oct. 16, considered and passed House.
            Nov. 15, considered and passed Senate.
WEEKLY COMPILATION OF PRESIDENTIAL DOCUMENTS, Vol. 37 (2001):
            Nov. 28, Presidential statement.

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