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Union Calendar No. 452
105th CONGRESS
2d Session
H. R. 3529
[Report No. 105-808, Part I]
_______________________________________________________________________
A BILL
To establish a national policy against State and local interference
with interstate commerce on the Internet or online services, and to
excise congressional jurisdiction over interstate commerce by
establishing a moratorium on the imposition of exactions that would
interfere with the free flow of commerce via the Internet, and for
other purposes.
_______________________________________________________________________
October 10, 1998
Reported from the Committee on the Judiciary with an amendment
October 10, 1998
Referral to the Committees on Rules and Ways and Means extended for a
period ending not later than October 10, 1998
October 10, 1998
Committees on Rules and Ways and Means discharged; committed to the
Committee of the Whole House on the State of the Union and ordered to
be printed
Union Calendar No. 452
105th CONGRESS
2d Session
H. R. 3529
[Report No. 105-808, Part I]
To establish a national policy against State and local interference
with interstate commerce on the Internet or online services, and to
excise congressional jurisdiction over interstate commerce by
establishing a moratorium on the imposition of exactions that would
interfere with the free flow of commerce via the Internet, and for
other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
March 23, 1998
Mr. Chabot introduced the following bill; which was referred to the
Committee on the Judiciary, and in addition to the Committees on Rules,
and Ways and Means, for a period to be subsequently determined by the
Speaker, in each case for consideration of such provisions as fall
within the jurisdiction of the committee concerned
October 10, 1998
Reported from the Committee on the Judiciary with an amendment
[Strike out all after the enacting clause and insert the part printed
in italic]
October 10, 1998
Referral to the Committees on Rules and Ways and Means extended for a
period ending not later than October 10, 1998
October 10, 1998
Committees on Rules and Ways and Means discharged; commmitted to the
Committee of the Whole House on the State of the Union and ordered to
be printed
[For text of introduced bill, see copy of bill as introduced on March
23, 1998]
_______________________________________________________________________
A BILL
To establish a national policy against State and local interference
with interstate commerce on the Internet or online services, and to
excise congressional jurisdiction over interstate commerce by
establishing a moratorium on the imposition of exactions that would
interfere with the free flow of commerce via the Internet, and for
other purposes.
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 Freedom Act of 1998''.
SEC. 2. MORATORIUM ON CERTAIN TAXES.
(a) Amendment.--Title 4 of the United States Code is amended by
adding at the end the following:
``CHAPTER 6--MORATORIUM ON CERTAIN TAXES
``Sec.
``151. Moratorium.
``152. Advisory commission on electronic commerce.
``153. Legislative recommendations.
``154. Expedited consideration of legislative recommendations
``155. Definitions.
``Sec. 151. Moratorium
``(a) Moratorium.--For a period of 3 years following the date of
the enactment of this chapter, neither any State, nor any political
subdivision thereof, shall impose, assess, collect, or attempt to
collect--
``(1) taxes on Internet access;
``(2) bit taxes; or
``(3) multiple or discriminatory taxes on electronic
commerce.
``(b) Exception to Moratorium.--(1) Subject to paragraph (2), the
moratorium in subsection (a)(1) shall not apply to the following taxes
(as applicable), as in effect on the date of the enactment of this
chapter, on Internet access:
``(A) State of connecticut.--Section 12-407(2)(i)(A) of the
General Statutes of Connecticut.
``(B) State of wisconsin.--Section 77.52(2)(a)5 of the
Wisconsin Statutes (1995-96).
``(C) State of iowa.--Section 422.43(1) of the Code of Iowa
(1997).
``(D) State of north dakota.--North Dakota Century Code 57-
39.2 and 57-34.
``(E) State of south dakota.--South Dakota Codified Law
Annotated 10-45-5.
``(F) State of new mexico.--New Mexico Statutes Annotated
7-9-3.
``(G) State of tennessee.--Tennessee Code Annotated 67-6-
221, 67-6-102(23)(iii), and 67-6-702(g).
``(H) State of ohio.--Chapter 5739 of the Ohio Revised
Code.
``(2)(A) Paragraph (1) shall apply with respect to a tax referred
to in such paragraph only if the referenced State enacts, during the 1-
year period beginning on the date of the enactment of this chapter, a
law to expressly affirm that such tax is imposed on Internet access.
``(B) A State that satisfies the requirement specified in
subparagraph (A) shall be deemed to have satisfied such requirement
immediately after the enactment of this chapter, except that such State
may not impute penalties or interest on any tax accrued during the
period beginning on the date of the enactment of this Act and ending of
the date such State satisfies such requirement.
``(c) Application of Moratorium.--Subsection (a) shall not apply
with respect to the provision of Internet access that is offered for
sale as part of a package of services that includes services other than
Internet access, unless the service provider separately states that
portion of the billing that applies to such services on the user's
bill.
``Sec. 152. Advisory Commission on Electronic Commerce
``(a) Establishment of Commission.--There is established a
temporary commission to be known as the Advisory Commission on
Electronic Commerce (in this chapter referred to as the `Commission').
The Commission shall--
``(1) be composed of 31 members appointed in accordance
with subsection (b), including the chairperson who shall be
selected by the members of the Commission from among
individuals specified in subsection (b); and
``(2) conduct its business in accordance with the
provisions of this chapter.
``(b) Membership.--
``(1) In general.--The Commissioners shall serve for the
life of the Commission. The membership of the Commission shall
be as follows:
``(A) Three representatives from the Federal
Government comprised of the Attorney General, the
Secretary of Commerce, and the Secretary of the
Treasury, or their respective representatives.
``(B) Fourteen representatives from State, local,
and county governments comprised of 2 representatives
each from the National Governors' Association, the
National Conference of State Legislatures, the Council
of State Governments, the National Association of
Counties, the National League of Cities, and the United
States Conferences of Mayors; and 1 representative each
from the International City/County Managers Association
and the American Legislative Exchange Council.
``(C) Fourteen representatives of taxpayers and
business--
``(i) 7 of whom shall be appointed jointly
by the Speaker of the House of Representatives
and the majority leader of the Senate, of whom
3 shall be individuals employed by or
affiliated with persons engaged in providing
Internet access or communications or
transactions that use the Internet, 3 shall be
individuals employed by or affiliated with
persons engaged in electronic commerce
(including at least 1 who is employed by or
affiliated with a person also engaged in mail
order commerce), and 1 shall be an individual
employed by or affiliated with a person engaged
in software publishing; and
``(ii) 7 of whom shall be appointed jointly
by the minority leader of the House of
Representatives and the minority leader of the
Senate, of whom 3 shall be individuals employed
by or affiliated with persons engaged in
providing Internet access or communications or
transactions that use the Internet, 3 shall be
individuals employed by or affiliated with
persons engaged in electronic commerce
(including at least 1 who is employed by or
affiliated with a person also engaged in mail
order commerce), and 1 shall be an individual
employed by or affiliated with a person engaged
in software publishing.
``(2) Appointments.--Appointments to the Commission shall
be made not later than 45 days after the date of enactment of
this chapter. The chairperson shall be selected not later than
60 days after the date of the enactment of this chapter.
``(c) Acceptance of Gifts and Grants.--The Commission may accept,
use, and dispose of gifts or grants of services or property, both real
and personal, for purposes of aiding or facilitating the work of the
Commission. Gifts or grants not used at the expiration of the
Commission shall be returned to the donor or grantor.
``(d) Other Resources.--The Commission shall have reasonable access
to materials, resources, data, and other information from the
Department of Justice, the Department of Commerce, and the Department
of the Treasury. The Commission shall also have reasonable access to
use the facilities of the Department of Justice, the Department of
Commerce, and the Department of the Treasury for purposes of conducting
meetings.
``(e) Sunset.--The existence of the Commission shall terminate--
``(1) when the last of the committees of jurisdiction
referred to in section 154 concludes consideration of the
legislation proposed under section 153; or
``(2) 3 years after the date of the enactment of this
chapter;
whichever occurs first.
``(f) Rules of the Commission.--
``(1) Sixteen members of the Commission shall constitute a
quorum for conducting the business of the Commission.
``(2) Any meetings held by the Commission shall be duly
noticed at least 14 days in advance and shall be open to the
public.
``(3) The Commission may adopt other rules as needed.
``(g) Duties of the Commission.--The duties of the Commission, to
be carried out in consultation with the National Tax Association
Communications and Electronic Commerce Tax Project, and other
interested persons, may include--
``(1) conducting a thorough study of State and local
taxation of transactions using the Internet and Internet
access;
``(2) examining the collection and administration of
consumption taxes on remote commerce in other countries and the
United States, and the impact of such collection on the global
economy;
``(3) examining the advantages and disadvantages of
authorizing States and local governments to require remote
sellers to collect and remit sales and use taxes;
``(4) proposing a uniform system of definitions of remote
and electronic commerce that may be subject to sales and use
tax within each State;
``(5) examining model State legislation relating to
taxation of transactions using the Internet and Internet
access, including uniform terminology, definitions of the
transactions, services, and other activities that may be
subject to State and local taxation, procedural structures and
mechanisms applicable to such taxation, and a mechanism for the
resolution of disputes between States regarding matters
involving multiple taxation;
``(6) examining a simplified system for administration and
collection of sales and use tax for remote commerce, that
incorporates all manner of making consumer payments, that would
provide for a single statewide sales or use tax rate (which
rate may be zero), and would establish a method of distributing
to political subdivisions within each State their proportionate
share of such taxes, including an examination of collection of
sales or use tax by small volume remote sellers only in the
State of origin;
``(7) examining ways to simplify the interstate
administration of sales and use tax on remote commerce,
including a review of the need for a single or uniform tax
registration, single or uniform tax returns, simplified
remittance requirements, and simplified administrative
procedures;
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