Permanent Internet Tax Freedom Act of 2011

Permanent Internet Tax Freedom Act of 2011- Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

[Congressional Bills 112th Congress]
[From the U.S. Government Publishing Office]
[S. 135 Introduced in Senate (IS)]

112th CONGRESS
  1st Session
                                 S. 135

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


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                   IN THE SENATE OF THE UNITED STATES

             January 25 (legislative day, January 5), 2011

  Mr. Ensign introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

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                                 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 ``Permanent Internet Tax Freedom Act 
of 2011''.

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

    (a) In General.--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, 2014:'' and 
inserting ``taxes:''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxes imposed after the date of the enactment of this Act.
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