[Congressional Record (Bound Edition), Volume 149 (2003), Part 17]
[Senate]
[Page 22786]
[From the U.S. Government Publishing Office, www.gpo.gov]




            THE INTERNET TAX NON-DISCRIMINATION ACT OF 2003

  Mr. FRIST. Mr. President, S. 150, the Internet Tax Non-discrimination 
Act of 2003, will be referred to the Finance Committee for a brief 30-
day review. As many of my colleagues are aware, this consensus 
legislation was unanimously approved by a voice vote by the Senate 
Commerce Committee on July 31. In addition, the House passed a similar 
measure on September 17. The current moratorium ends on November 1 and 
I am committed to acting before it expires.
  As the strong bipartisan support of these measures indicates, there 
is a growing consensus that the Internet should never be singled out 
for multiple or discriminatory taxation. Rather, the unprecedented 
benefits of the Internet to our society and economy should be 
encouraged by policymakers. I am confident that the Finance Committee's 
review of this matter will confirm Congress' intent to permanently 
extend the moratorium, and I look forward to an expedited and non-
controversial review of this matter as a member of the committee.

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