[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 1481 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                S. 1481

To extend the moratorium enacted by the Internet Tax Freedom Act for 2 
   years, and encourage States to simplify their sales and use taxes.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 2, 2001

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

_______________________________________________________________________

                                 A BILL


 
To extend the moratorium enacted by the Internet Tax Freedom Act for 2 
   years, and encourage States to simplify their sales and use taxes.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Internet Tax Moratorium Extension 
Act''.

SEC. 2. EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM FOR 2 YEARS.

    (a) In General.--Section 1101(a) of the Internet Tax Freedom Act 
(47 U.S.C. 151 nt.) is amended by striking ``3 years after the date of 
enactment of this
Act--'' and inserting ``on October 21, 2003:''.
    (b) Conforming Amendments.--Section 1101(a) of that Act (47 U.S.C. 
151 nt.) is further amended--
            (1) by striking ``taxes'' in paragraph (1) and inserting 
        ``Taxes'';
            (2) by striking ``1998; and'' in paragraph (1) and 
        inserting ``1998.''; and
            (3) by striking ``multiple'' in paragraph (2) and inserting 
        ``Multiple''.

SEC. 3. SENSE OF THE CONGRESS.

    It is the sense of the Congress that State governments and 
interested business organizations should expedite efforts to develop a 
streamlined simplified plan for protecting State revenues affected by 
Internet use without unnecessarily burdening interstate commerce.
                                 <all>