To make permanent the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.
Revises Federal law provisions concerning state taxation of income from interstate commerce to prohibit, as a general rule, a State or subdivision thereof imposing a business activity tax on any person relating to such person's activities that affect interstate commerce, unless such person has a substantial physical presence in such State or subdivision. Defines a substantial physical presence.
Became Public Law No: 107-75.
Introduced in House
Introduced in House
Referred to the House Committee on the Judiciary.
Sponsor introductory remarks on measure. (CR E1349-1350)
Referred to the Subcommittee on Commercial and Administrative Law.
Subcommittee Hearings Held.
Subcommittee Consideration and Mark-up Session Held.
Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
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