Internet Tax Freedom Act - Prohibits, for three years after enactment of this Act, any State or political subdivision from imposing, assessing, collecting, or attempting to collect specified taxes on Internet access and services, with an exception for taxes imposed by State statute enacted prior to March 1, 1998. Directs the Secretaries of the Treasury, State, and Commerce to examine the international taxation of domestic and international communications and transactions using the Internet as well as the taxation of goods and services imported and exported using the Internet. Directs the President to transmit to the appropriate congressional committees policy recommendations on such taxation. Establishes the Commission on Electronic Commerce to examine a uniform system of definitions of remote commerce subject to sales and use tax within each State and a simplified system for such taxes, as well as related issues. Directs the Commission, following such examination, to transmit to the President proposed legislation. Directs the President to then report to the Congress either approving or disapproving such legislation. Requires the Commission to submit the proposed legislation to the Congress. Provides for the expedited congressional consideration of such legislative recommendations. Expresses the sense of the Congress that the President should seek bilateral and multilateral agreements through various international organizations to establish that commercial transactions using the Internet be free from tariff and taxation.
House Committee on Ways and Means Granted an extension for further consideration ending not later than Oct. 10, 1998.
House Committee on Rules Granted an extension for further consideration ending not later than Oct. 10, 1998.
Reported (Amended) by the Committee on Judiciary. H. Rept. 105-808, Part I.
Reported (Amended) by the Committee on Judiciary. H. Rept. 105-808, Part I.
For Further Action See H.R.4105.
Ordered to be Reported (Amended) by Voice Vote.
Committee Consideration and Mark-up Session Held.
Referred to the Subcommittee on Trade.
Referred to House Ways and Means
Referred to House Rules
Referred to the Committee on the Judiciary, and in addition to the Committees on Rules, and Ways and Means, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to House Judiciary
Subcommittee on Commercial and Administrative Law Discharged.
Referred to the Subcommittee on Commercial and Administrative Law.
Introduced in House
Introduced in House
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