[Congressional Record Volume 146, Number 88 (Tuesday, July 11, 2000)]
[Extensions of Remarks]
[Page E1208]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]




                 MOBILE TELECOMMUNICATIONS SOURCING ACT

                                 ______
                                 

                           HON. ANNA G. ESHOO

                             of california

                    in the house of representatives

                         Tuesday, July 11, 2000

  Ms. ESHOO. Mr. Speaker, I rise in favor of H.R. 4391, the Mobile 
Telecommunications Sourcing Act. This legislation simplifies and 
modernizes a confusing web of contradictory tax codes involving 
wireless communications primarily by giving a common locus for taxation 
purposes.
  It is the result of the outstanding work by state and local 
government representatives, in conjunction with members of the 
telecommunications industry. It will reform confusing tax laws 
involving the state and local taxation of wireless phone services. 
While I regret that the Commerce Committee did not have a more active 
role in this floor discussion, I am pleased that this legislation 
creates a uniform procedure for deciding where wireless services occur 
for purposes of taxation.
  The representatives from state and local governments along with 
members of the telecommunications industry should be complimented for 
the work they have done in helping to develop this legislation. They 
were faced with many of the same issues that confronted the Advisory 
Commission on Electronic Commerce--numerous conflicting tax 
jurisdictions, strong industry interests, state and local revenue 
needs. Yet, after two years of extensive discussions and negotiations, 
these groups were able to come together and resolve the problem--
whereas the ACEC failed to reach a similar consensus on Internet 
taxation.
  Mr. Speaker, I hope the various groups who seek to solve the Internet 
tax issues will see that good legislation that solves complicated 
fiscal issues can be accomplished with hard work and good faith 
efforts. The legislation before us today shows that a solution is 
possible which is acceptable to both members of the industry and taxing 
authorities--and which benefits the consumer.
  I urge a strong ``yes'' vote on this legislation and I hope it will 
serve as a model for addressing similar issues in the future.

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