PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S10839-10840)
Congressional Research Service
Version 00 · Introduced in Senate · Oct 18, 2001
Internet Tax Moratorium and Equity Act - Amends the Internet Tax Freedom Act to extend: (1) permanently provisions which prohibit a State or political subdivision from imposing taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) until December 31, 2005, the State or political subdivision prohibition on multiple or discriminatory taxes on electronic commerce.Expresses the sense of the Congress that: (1) States and localities should work together to develop a uniform streamlined sales and use tax system that addresses remote sales; and (2) a study should be commissioned to determine seller costs of collecting and remitting State and local sales and use taxes from remote sales.Authorizes States to enter into an Interstate Sales and Use Tax Compact which shall describe a uniform, streamlined sales and use tax system consistent with the above system.
People & committees
Sen. Enzi, Michael B. [R-WY] · R–WY
Legislative record
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Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S10839-10840)
Introduced in Senate
Primary sources
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Source last updated: Sep 8, 2026. Consult Congress.gov for the current record.
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