[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[H. Res. 151 Introduced in House (IH)]







107th CONGRESS
  1st Session
H. RES. 151

Expressing the sense of the House of Representatives on the importance 
 of promoting fair, efficient, and simple cross-border tax collection 
 regimes that maintain market neutrality and promote free trade on all 
    sales distribution channels within a globally networked economy.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 24, 2001

    Mr. Weller (for himself and Mr. Matsui) submitted the following 
   resolution; which was referred to the Committee on Ways and Means

_______________________________________________________________________

                               RESOLUTION


 
Expressing the sense of the House of Representatives on the importance 
 of promoting fair, efficient, and simple cross-border tax collection 
 regimes that maintain market neutrality and promote free trade on all 
    sales distribution channels within a globally networked economy.

Whereas the Internet has transformed our information and communication 
        infrastructure, impacting every sector of the United States and global 
        economy;
Whereas the Internet's emergence as an alternative sales distribution channel 
        for virtually all goods and services has revolutionized the way business 
        is conducted, the way consumers make choices, and the way transactions 
        are completed;
Whereas the Internet's emergence has also caused governments to reexamine and 
        modify their methods of communicating with and providing services to 
        citizens, as well as the way in which they collect taxes from citizens;
Whereas the Internet's facilitation of international cross-border trade offers a 
        revolutionary opportunity to network and expand national economies, 
        creating a new global networked economy;
Whereas governments' tax policy decisions will greatly impact the potential 
        growth of this emerging global networked economy;
Whereas tax policy decisions that create market distortions, discourage 
        transacting business through the Internet, or impose greater 
        administrative burdens on nonresident sellers than on local sellers 
        could stunt the potential growth of the global networked economy, 
        denying citizens of nations worldwide the opportunity to enjoy higher 
        standards of living resulting from economic growth and prosperity; and
Whereas tax policy decisions that maintain market neutrality and provide for 
        simple, efficient and fair tax rules that balance sellers' need for 
        certainty with governments' need to collect revenues to fund services 
        will promote rather than stifle the emergence of the new global 
        networked economy: Now, therefore, be it
    Resolved, That it is the sense of the House of Representatives 
that--
            (1) the Secretary of the Treasury should proactively seek 
        to identify and resolve tax policy issues that will globally 
        impact cross-border trade through the Internet; and
            (2) the United States should work in good faith with our 
        trading partners to ensure that any tax collection regimes that 
        attempt to impose tax collection obligations on sellers outside 
        the borders of the taxing jurisdiction promote the continued 
        growth of electronic commerce by--
                    (A) imposing no greater administrative burdens or 
                compliance obligations on Internet sellers than on any 
                other seller;
                    (B) providing simple and clear rules that allow the 
                seller to identify, with certainty, the amount of the 
                tax that must be collected, and that limit a seller's 
                liability in situations where the seller has made 
                commercially reasonable efforts to determine the 
                correct tax;
                    (C) allowing sellers to rely on customer-provided 
                information available during the course of a 
                transaction to determine the appropriate taxing 
                jurisdiction;
                    (D) taxing Internet sales the same as similar 
                products sold through traditional, physical 
                distribution channels, including applying the same tax 
                rates to online sales and extending exemptions and 
                thresholds to online sales; and
                    (E) incorporating rules that require sellers and 
                governments to respect the privacy interests of 
                consumers.
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