[Congressional Record Volume 144, Number 139 (Wednesday, October 7, 1998)]
[Senate]
[Pages S11802-S11803]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




            NOTICE OF INTENTION TO MOVE TO SUSPEND THE RULES

 Mr. McCAIN. Mr. President, I hereby give notice in writing of 
my intention to move to suspend the provisions of Rule 22 requiring 
that the following amendment be germane:


                           AMENDMENT NO. 3711

(Purpose: To define what is meant by the term ``discriminatory tax'' as 
                           used in the bill)

       On page 26, beginning with line 3, strike through line 5 on 
     page 27 and insert the following:
       (2) Discriminatory tax.--The term ``discriminatory tax'' 
     means--
       (A) any tax imposed by a State or political subdivision 
     thereof on electronic commerce that--
       (i) is not generally imposed and legally collectible by 
     such State or such political subdivision on transactions 
     involving similar property, goods, services, or information 
     accomplished through other means;
       (ii) is not generally imposed and legally collectible at 
     the same rate by such State or such political subdivision on 
     transactions involving similar property, goods, services, or 
     information accomplished through other means, unless the rate 
     is lower as part of a phase-out of the tax over not more than 
     a 5-year period;
       (iii) imposes an obligation to collect or pay the tax on a 
     different person or entity than in the case of transactions 
     involving similar property, goods, services, or information 
     accomplished through other means;
       (v) establishes a classification of Internet access service 
     providers or online service providers for purposes of 
     establishing a higher tax rate to be imposed on such 
     providers than the tax rate generally applied to providers of 
     similar information services delivered through other means; 
     or
       (B) any tax imposed by a State or political subdivision 
     thereof, if--

[[Page S11803]]

       (i) the ability to access a site on a remote seller's out-
     of-State computer server is considered a factor in 
     determining a remote seller's tax collection obligation; or
       (ii) a provider of Internet access service or online 
     services is deemed to be the agent of a remote seller for 
     determining tax collection obligations as a result of--
       (I) the display of a remote seller's information or content 
     on the out-of-State computer server of a provider of Internet 
     access service or online services; or
       (II) the processing of orders through the out-of-State 
     computer server of a provider of Internet access service or 
     online services.

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