Internet Tax Nondiscrimination Act

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to make permanent the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

[Congressional Bills 109th Congress]
[From the U.S. Government Publishing Office]
[S. 849 Introduced in Senate (IS)]







109th CONGRESS
  1st Session
                                 S. 849

   To make the moratorium on Internet access taxes and multiple and 
         discriminatory taxes on electronic commerce permanent.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                             April 19, 2005

 Mr. Allen (for himself, Mr. Wyden, Mr. Sununu, Mr. Ensign, Mr. Leahy, 
   Mr. Burns, Mr. Smith, Mr. Warner, and Mr. McCain) introduced the 
 following bill; which was read twice and referred to the Committee on 
                 Commerce, Science, and Transportation

_______________________________________________________________________

                                 A BILL


 
   To make the moratorium on Internet access taxes and multiple and 
         discriminatory taxes on electronic commerce permanent.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

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

SEC. 2. PERMANENT MORATORIUM ON INTERNET ACCESS TAXES AND MULTIPLE AND 
              DISCRIMINATORY TAXES ON ELECTRONIC COMMERCE.

    Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 
note) is amended by striking ``taxes during the period beginning 
November 1, 2003, and ending November 1, 2007:'' and inserting 
``taxes:''
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