3.0.0 2084 2023-01-15T10:03:18Z 2023-01-15T10:03:18Z Senate S S 2004-02-12 108 sscm00 Commerce, Science, and Transportation Committee Senate Standing Referred to 2004-02-12T23:07:50Z 2004-02-12 sscm00 Commerce, Science, and Transportation Committee Senate Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S1294-1295) IntroReferral 2004-02-12 Introduced in Senate IntroReferral 10000 9 Library of Congress A000360 Sen. Alexander, Lamar [R-TN] Lamar Alexander R TN N C000174 Sen. Carper, Thomas R. [D-DE] Thomas Carper D DE R. 2004-02-12 True D000432 Sen. Dorgan, Byron L. [D-ND] BYRON DORGAN D ND LESLIE 2004-02-12 True F000062 Sen. Feinstein, Dianne [D-CA] Dianne Feinstein D CA 2004-02-12 True G000352 Sen. Graham, Bob [D-FL] DANIEL GRAHAM D FL ROBERT 2004-02-12 True H000725 Sen. Hollings, Ernest F. [D-SC] ERNEST HOLLINGS D SC FREDERICK 2004-02-12 True H001016 Sen. Hutchison, Kay Bailey [R-TX] KAY HUTCHISON R TX BAILEY 2004-02-12 True I000025 Sen. Inouye, Daniel K. [D-HI] DANIEL INOUYE D HI KEN 2004-02-12 True L000123 Sen. Lautenberg, Frank R. [D-NJ] FRANK LAUTENBERG D NJ R. 2004-02-12 True R000361 Sen. Rockefeller, John D., IV [D-WV] JAY ROCKEFELLER D WV 2004-02-12 True V000126 Sen. Voinovich, George V. [R-OH] GEORGE VOINOVICH R OH V. 2004-02-12 True D000563 Sen. Durbin, Richard J. [D-IL] Richard Durbin D IL J. 2004-02-26 False Taxation Accounting Commerce Economics and Public Finance Electronic commerce Electronic mail systems Finance and Financial Sector Government Operations and Politics Internet Local taxation Sales tax Science, Technology, Communications State taxation Tax exemption User charges Taxation 00 2004-02-12 Introduced in Senate 2004-03-31T19:54:31Z Internet Tax Ban Extension and Improvement Act - Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2005.

Makes such tax ban inapplicable to a tax on Internet access that was generally imposed and enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either: (1) a provider of Internet access services had a reasonable opportunity to know that an agency has interpreted and applied such tax to Internet access services; or (2) a State or political subdivision generally collected such tax on charges for Internet access. Applies the same rule for a tax on Internet access that was generally imposed and enforced as of November 1, 2003.

Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to connect a purchaser of Internet access to the Internet access provider. Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.

Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.

]]> Internet Tax Ban Extension and Improvement Act Display Title Internet Tax Ban Extension and Improvement Act Official Title as Introduced A bill to revive and extend the Internet Tax Freedom Act for 2 years, and for other purposes. Introduced in Senate IS Short Titles as Introduced Internet Tax Ban Extension and Improvement Act Introduced in Senate 2004-02-12T05:00:00Z 2004-02-12 Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S1294-1295) text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. Congressional Research Service, Library of Congress This file contains bill summaries and statuses for federal legislation. A bill summary describes the most significant provisions of a piece of legislation and details the effects the legislative text may have on current law and federal programs. Bill summaries are authored by the Congressional Research Service (CRS) of the Library of Congress. As stated in Public Law 91-510 (2 USC 166 (d)(6)), one of the duties of CRS is "to prepare summaries and digests of bills and resolutions of a public general nature introduced in the Senate or House of Representatives". For more information, refer to the User Guide that accompanies this file.