Expressing the sense of the House of Representatives on the importance of promoting fair, efficient, and simple cross-border tax collection regimes that maintain market neutrality and promote free trade on all sales distribution channels within a globally networked economy.

Expresses the sense of the House of Representatives that: (1) the Secretary of the Treasury should seek to identify and resolve tax policy issues that will globally impact cross-border trade through the Internet; and (2) the United States should work with our trading partners to ensure that tax collection obligations promote the continued growth of electronic commerce.