[Congressional Bills 107th Congress]
[From the U.S. Government Publishing Office]
[S. 1504 Introduced in Senate (IS)]







107th CONGRESS
  1st Session
                                S. 1504

   To extend the moratorium enacted by the Internet Tax Freedom Act 
                         through June 30, 2002.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            October 4, 2001

Mr. Dorgan (for himself and Mr. Breaux) 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 
                         through June 30, 2002.

    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 THROUGH JUNE 
              30, 2002.

    (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 June 30, 2002:''.
    (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 sales and use tax system that, once approved by Congress, 
would allow sellers to collect and remit sales and use taxes without 
imposing an undue burden on interstate commerce.
                                 <all>