PlainBillCongress, translated.Legislation. Context. Public interest.Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
Congressional Research Service
Version 00 · Introduced in House · Jul 17, 2001
Internet Tax Fairness Act of 2001 - Amends the Internet Tax Freedom Act to make the three-year moratorium on State and local taxation of the Internet permanent.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.
People & committees
Rep. Goodlatte, Bob [R-VA-6] · R–VA
Legislative record
A procedural vote is different from passage. Passage in one chamber does not establish enactment. Explore the glossary.
Forwarded by Subcommittee to Full Committee (Amended) by Voice Vote.
Subcommittee Consideration and Mark-up Session Held.
Subcommittee Hearings Held.
Referred to the Subcommittee on Commercial and Administrative Law.
Sponsor introductory remarks on measure. (CR E1349-1350)
Referred to the House Committee on the Judiciary.
Introduced in House
Introduced in House
Primary sources
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Source last updated: Aug 19, 2025. Consult Congress.gov for the current record.
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