106th Congress > House > Vote 764
Clerk session vote number: 156
Description: Delahunt of Massachusetts Amendment
Bill summary: Internet Nondiscrimination Act of 2000 - Amends the Internet Tax Freedom Act to prohibit, until October 21, 2006, a State or political subdivision from imposing: (1) taxes on Internet access, including such taxes generally imposed and actually enforced prior to October 21, 1998; and (2) multiple or discriminatory taxes on electronic commerce.
Expresses the sense of the Congress that a State tax relating to electronic commerce, to avoid being multiple or discriminatory, should include, among
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other things: (1) a centralized, one-stop, multi-State registration system for sellers; (2) uniform definitions for goods or services that might be 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 non-multiple and non-discriminatory taxes and taxability; and (5) consistent electronic filing and remittance methods.
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Bill titles: To extend for 5 years the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.; To make permanent the moratorium enacted by the Internet Tax Freedom Act as it applies to new, multiple, and discriminatory taxes on the Internet.
Links for more info on the vote: congress.gov
