S 442 - Internet Tax Freedom bill - National Key Vote

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Title: Internet Tax Freedom bill

Vote Smart's Synopsis:

Vote to pass a bill that creates a three-year moratorium on state taxation of the Internet and establishes a commission to study taxation of the internet on local, state, national, and international levels.


  • Prohibits states from taxing Internet access or imposing multiple or discriminatory taxes on electronic commerce for 3 years, beginning October 1, 1998.
  • Excludes taxes on Internet access that were in place before October 1, 1998.
  • Excludes taxes on individuals who knowingly engage in transferring material harmful to minors over the Internet.
  • Establishes the Advisory Commission on Electronic Commerce which is responsible for studying Internet taxation on local, state, national, and international level.
  • Requires the Commission to report its results to Congress within 18 months of the bill being enacted.
  • Requires the Commission to review regulations five years after its formation and report findings to Congress.
  • Asks the President to seek international agreements to remove barriers to global electronic commerce.