Home > 106th Congressional Bills > H.Con.Res. 190 (ih) Urging the United States to seek a global consensus supporting a moratorium on tariffs and on special, multiple, and discriminatory taxation of electronic commerce. [Introduced in House] ...

H.Con.Res. 190 (ih) Urging the United States to seek a global consensus supporting a moratorium on tariffs and on special, multiple, and discriminatory taxation of electronic commerce. [Introduced in House] ...

Web GovRecords.org

        H.Con. Res.190
                                     Agreed to November 19, 1999        

                       One Hundred Sixth Congress

                                 of the

                        United States of America

                          AT THE FIRST SESSION

         Begun and held at the City of Washington on Wednesday,
   the sixth day of January, one thousand nine hundred and ninety-nine

                          Concurrent Resolution

Whereas electronic commerce is not bound by geography and its borders 
  are not easily discernible;

Whereas transmissions over the Internet are made through packet-
  switching, making it impossible to determine with any degree of 
  certainty the precise geographic route or endpoints of specific 
  Internet transmissions and infeasible to separate domestic from 
  foreign Internet transmissions;

Whereas inconsistent and inadministrable taxes imposed on Internet 
  activity by subnational and national governments threaten not only to 
  subject consumers, businesses, and other users engaged in interstate 
  and foreign commerce to multiple, confusing, and burdensome taxation, 
  but also to restrict the growth and continued technological 
  maturation of the Internet itself;

Whereas the complexity of the issue of domestic taxation of electronic 
  commerce is compounded when considered at the global level with 
  almost 200 separate national governments;

Whereas the First Annual Report of the United States Government Working 
  Group on Electronic Commerce found that fewer than 10,000,000 people 
  worldwide were using the Internet in 1995, that more than 140,000,000 
  people worldwide were using the Internet in 1998, and that more than 
  1,000,000,000 people worldwide will be using the Internet in the 
  first decade of the next century;

Whereas information technology industries have accounted for more than 
  one-third of real growth in the United States' Gross Domestic Product 
  over the past 3 years;

Whereas information technology industries employ more than 7,000,000 
  people in the United States, and by 2006 more than half of the United 
  States workforce is expected to be employed in industries that are 
  either major producers or intensive users of information technology 
  products and services;

Whereas electronic commerce among businesses worldwide is expected to 
  grow from $43,000,000,000 in 1998 to more than $1,300,000,000,000 by 
  2003, and electronic retail sales to consumers worldwide are expected 
  to grow from $8,000,000,000 in 1998 to more than $108,000,000,000 by 

Whereas the Internet Tax Freedom Act of 1998 enacted a policy against 
  special, multiple, and discriminatory taxation of the Internet and 
  electronic commerce, and stated that United States policy should be 
  to seek bilateral, regional, and multilateral agreements to remove 
  barriers to global electronic commerce;

Whereas the World Trade Organization, at its May 1998 ministerial 
  conference, adopted a declaration that all 132 member countries 
  ``will continue their current practice of not imposing customs duties 
  on electronic transmissions'';

Whereas the Organization for Economic Cooperation and Development and 
  industry groups issued a joint declaration at an October 1998 
  ministerial meeting on global electronic commerce opposing special, 
  multiple, and discriminatory taxation of the electronic commerce and 
  the Internet;

Whereas the Committee on Fiscal Affairs of the Organization for 
  Economic Cooperation and Development has stated that neutrality, 
  efficiency, certainty, simplicity, effectiveness, fairness, and 
  flexibility are the broad principles that should govern the taxation 
  of electronic commerce;

Whereas the United States has issued joint statements on electronic 
  commerce with Australia, the European Union, France, Ireland, Japan, 
  and the Republic of Korea opposing special, multiple, and 
  discriminatory taxation of electronic commerce; and

Whereas a July 1999 United Nations Report on Human Development urged 
  world governments to impose ``bit taxes'' on electronic 
  transmissions, raising concerns that United States policy against 
  special, multiple, and discriminatory taxation of the Internet may be 
  undermined: Now, therefore, be it

    Resolved by the House of Representatives (the Senate concurring), 
That the Congress--
        (1) urges the President to seek a global consensus supporting--
            (A) a permanent international ban on tariffs on electronic 
        commerce; and
            (B) an international ban on bit, multiple, and 
        discriminatory taxation of electronic commerce and the 
        (2) urges the President to instruct the United States 
    delegation to the November 1999 World Trade Organization 
    ministerial meeting in Seattle, Washington to seek to make 
    permanent and binding the moratorium on tariffs on electronic 
    transmissions adopted by the World Trade Organization in May 1998;
        (3) urges the President to seek adoption by the Organization 
    for Economic Cooperation and Development, and implementation by the 
    group's 29 member countries, of an international ban on bit, 
    multiple, and discriminatory taxation of electronic commerce and 
    the Internet; and
        (4) urges the President to oppose any proposal by any country, 
    the United Nations, or any other multilateral organization to 
    establish a ``bit tax'' on electronic transmissions.

                                 Clerk of the House of Representatives.


                                               Secretary of the Senate.

Pages: 1

Other Popular 106th Congressional Bills Documents:

1 S. 2915 (enr) To make improvements in the operation and administration of the Federal courts, and for other purposes. [Enrolled bill] ...
2 S. 1756 (rs) To enhance the ability of the National Laboratories to meet Department of Energy missions, and for other purposes. [Reported in Senate] ...
3 H.R. 4870 (rh) To make technical corrections in patent, copyright, and trademark laws. [Reported in House] ...
4 H.Con.Res. 275 (ih) Expressing the sense of the Congress with regard to Iraq's failure to release prisoners of war from Kuwait and nine other nations in violation of international agreements. [Introduced in House] ...
5 H.R. 3646 (eh) For the relief of certain Persian Gulf evacuees. [Engrossed in House] ...
6 H.Res. 621 (ih) Providing for the concurrence by the House with an amendment in the Senate amendment to H.R. 150. [Introduced in House] ...
7 S. 2818 (is) To amend the Agricultural Market Transition Act to establish a flexible [Introduced in Senate] ...
8 H.R. 3459 (ih) To provide that a person who brings a product liability action in a [Introduced in House] ...
9 S. 24 (is) To provide improved access to health care, enhance informed individual choice regarding health care services, lower health care costs through the use of appropriate providers, improve the quality of health care, improve access to long-term care...
10 H.R. 4868 (eas) Entry number Date of entry Port [Engrossed Amendment Senate] ...
11 H.R. 5087 (ih) To amend title XIX of the Social Security Act to increase the personal needs allowance applied to institutionalized individuals under the Medicaid Program. [Introduced in House] ...
12 S. 3177 (is) To require the Secretary of Health and Human Services to establish minimum nursing staff levels for nursing facilities, to provide for grants to improve the quality of care furnished in nursing facilities, and for other purposes. [Introduced...
13 H.J.Res. 82 (eh) Making further continuing appropriations for the fiscal year 2000, and for other purposes. [Engrossed in House] ...
14 H.R. 3822 (ih) To reduce, suspend, or terminate any assistance under the Foreign Assistance Act of 1961 and the Arms Export Control Act to each country determined by the President to be engaged in oil price fixing to the detriment of the United States eco...
15 S. 14 (is) To amend the Internal Revenue Code of 1986 to expand the use of education individual retirement accounts, and for other purposes. [Introduced in Senate] ...
16 H.R. 3591 (ih) To provide for the award of a gold medal on behalf of the Congress to former President Ronald Reagan and his wife Nancy Reagan in recognition of their service to the Nation. [Introduced in House] ...
17 H.R. 2079 (ih) To provide for the conveyance of certain National Forest System lands in the State of South Dakota. [Introduced in House] ...
18 H.R. 3577 (enr) To increase the amount authorized to be appropriated for the north side pumping division of the Minidoka reclamation project, Idaho. [Enrolled bill] ...
19 S. 1876 (is) To amend the High-Performance Computing Act of 1991 to require a report to Congress. [Introduced in Senate] ...
20 S.Con.Res. 160 (enr) [Enrolled bill] ...
21 S.Con.Res. 133 (enr) [Enrolled bill] ...
22 S. 3062 (rfh) To modify the date on which the Mayor of the District of Columbia submits a performance accountability plan to Congress, and for other purposes. [Referred in House] ...
23 H.Res. 110 (eh) [Engrossed in House] ...
24 S. 239 (is) To amend title 38, United States Code, to revise certain provisions relating to the appointment of professional psychologists in the Veterans Health Administration, and for other purposes. [Introduced in Senate] ...
25 H.R. 4324 (ih) To amend the Internal Revenue Code of 1986 to increase the estate and gift tax unified credit to an exclusion equivalent of $2,500,000 and to reduce the rate of the estate and gifts taxes to the generally applicable capital gains income tax...
26 H.R. 1451 (eh) To establish the Abraham Lincoln Bicentennial Commission. [Engrossed in House] ...
27 H.R. 707 (eas) [Engrossed Amendment Senate] ...
28 H.R. 1501 (ih) To provide grants to ensure increased accountability for juvenile offenders. [Introduced in House] ...
29 H.R. 4690 (rds) Making appropriations for the Departments of Commerce, Justice, and State, the Judiciary, and related agencies for the fiscal year ending September 30, 2001, and for other purposes. [Received in the Senate] ...
30 S.Con.Res. 113 (rfh) Expressing the sense of the Congress in recognition of the 10th anniversary of the free and fair elections in Burma and the urgent need to improve the democratic and human rights of the people of Burma. [Referred in House] %%Filename:...

Other Documents:

106th Congressional Bills Records and Documents

GovRecords.org presents information on various agencies of the United States Government. Even though all information is believed to be credible and accurate, no guarantees are made on the complete accuracy of our government records archive. Care should be taken to verify the information presented by responsible parties. Please see our reference page for congressional, presidential, and judicial branch contact information. GovRecords.org values visitor privacy. Please see the privacy page for more information.
House Rules:

104th House Rules
105th House Rules
106th House Rules

Congressional Bills:

104th Congressional Bills
105th Congressional Bills
106th Congressional Bills
107th Congressional Bills
108th Congressional Bills

Supreme Court Decisions

Supreme Court Decisions


1995 Privacy Act Documents
1997 Privacy Act Documents
1994 Unified Agenda
2004 Unified Agenda

Congressional Documents:

104th Congressional Documents
105th Congressional Documents
106th Congressional Documents
107th Congressional Documents
108th Congressional Documents

Congressional Directory:

105th Congressional Directory
106th Congressional Directory
107th Congressional Directory
108th Congressional Directory

Public Laws:

104th Congressional Public Laws
105th Congressional Public Laws
106th Congressional Public Laws
107th Congressional Public Laws
108th Congressional Public Laws

Presidential Records

1994 Presidential Documents
1995 Presidential Documents
1996 Presidential Documents
1997 Presidential Documents
1998 Presidential Documents
1999 Presidential Documents
2000 Presidential Documents
2001 Presidential Documents
2002 Presidential Documents
2003 Presidential Documents
2004 Presidential Documents

Home Executive Judicial Legislative Additional Reference About Privacy