[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[S. 1611 Introduced in Senate (IS)]







106th CONGRESS
  1st Session
                                S. 1611

To amend the Internet Tax Freedom Act to broaden its scope and make the 
             moratorium permanent, and for other purposes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 22, 1999

Mr. Lott (for Mr. McCain) introduced the following bill; which was read 
     twice and referred to the Committee on Commerce, Science, and 
                             Transportation

_______________________________________________________________________

                                 A BILL


 
To amend the Internet Tax Freedom Act to broaden its scope and make the 
             moratorium permanent, and for other purposes.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. MORATORIUM MADE PERMANENT; SCOPE.

    Section 1101(a) of the Internet Tax Freedom Act is amended--
            (1) by striking ``during the period beginning on October 1, 
        1998, and ending 3 years after the date of the enactment of 
        this Act--'' and inserting ``after September 30, 1998:'';
            (2) by striking ``and'' after the semicolon in paragraph 
        (1);
            (3) redesignating paragraph (2) as paragraph (3); and
            (4) inserting after paragraph (1) the following:
            ``(2) sales or use taxes for domestic or foreign goods or 
        services acquired through electronic commerce; and''.

SEC. 2. SENSE OF THE SENATE.

    It is the sense of the Senate that United States representatives to 
the World Trade Organization, and any other multilateral trade 
organization of which the United States is a member, should resolutely 
advocate that it is the firm position of the United States that 
electronic commerce conducted via the Internet should not be burdened 
by national or local regulation, taxation, or the imposition of tariffs 
on such commerce.
                                 <all>