PlainBillCongress, translated.Legislation. Context. Public interest.Read twice and referred to the Committee on Commerce, Science, and Transportation.
Congressional Research Service
Version 00 · Introduced in Senate · Feb 8, 2001
Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to prohibit a State or political subdivision from imposing: (1) taxes on Internet access; and (2) during the period beginning on October 1, 1998, and ending on December 31, 2006, multiple or discriminatory taxes on electronic commerce.Expresses the sense of Congress that elements of a State law providing for a simplified sales and use tax system for remote sales should include, among other things: (1) a centralized, one-stop, multi-State registration system for sellers; (2) uniform definitions for goods or services that are included in the tax base; (3) uniform and simple rules for attributing transactions to particular taxing jurisdictions; (4) uniform procedures for the certification of software that sellers rely on to determine State and local use tax rates and taxability; and (5) uniform electronic filing and remittance methods.Prohibits a State requiring a seller who lacks nexus with, or a tax obligation to, the State from collecting or remitting sales or use taxes on any sales in that State until Congress provides such authority to the States by a specified joint resolution.
People & committees
Sen. Wyden, Ron [D-OR] · D–OR
Legislative record
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Read twice and referred to the Committee on Commerce, Science, and Transportation.
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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