H.R. 3709 (rh) To make permanent the moratorium enacted by the Internet Tax Freedom Act as it applies to new, multiple, and discriminatory taxes on the Internet. [Reported in House] ...

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                                                       Calendar No. 556
106th CONGRESS
  2d Session
                                H. R. 3709


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                              May 11, 2000

                                Received

                              May 17, 2000

                          Read the first time

                              May 18, 2000

            Read the second time and placed on the calendar

_______________________________________________________________________

                                 AN ACT


 
   To extend for 5 years the moratorium enacted by the Internet Tax 
                  Freedom Act, 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 Nondiscrimination Act of 
2000''.

SEC. 2. 5-YEAR EXTENSION OF MORATORIUM ON STATE AND LOCAL TAXES ON THE 
              INTERNET.

    (a) Extension of Moratorium.--Section 1101 of title XI of division 
C of Public Law 105-277 (112 Stat. 2681-719; 47 U.S.C. 151 note) is 
amended--
            (1) in subsection (a)--
                    (A) by striking ``3 years after the date of the 
                enactment of this Act'' and inserting ``October 21, 
                2006''; and
                    (B) in paragraph (1) by striking ``, unless'' and 
                all that follows through ``1998'';
            (2) by striking subsection (d); and
            (3) by redesignating subsections (e) and (f) as subsections 
        (d) and (e), respectively.
    (b) Technical Amendment.--Section 1104(10) of title XI of division 
C of Public Law 105-277 (112 Stat. 2681-719; 47 U.S.C. 151 note) is 
amended by striking ``unless'' and all that follows through ``1998''.

SEC. 3. APPLICATION OF AMENDMENTS.

    The amendments made by this Act shall not apply with respect to 
conduct occurring before the date of the enactment of this Act.

SEC. 4. SENSE OF THE CONGRESS.

    It is the sense of the Congress that a State tax relating to 
electronic commerce, to avoid being multiple or discriminatory, should 
include the following:
            (1) a centralized, one-stop, multi-State registration 
        system for sellers;
            (2) uniform definitions for goods or services that might be 
        included in the tax base;
            (3) uniform and simple rules for attributing transactions 
        to particular taxing jurisdictions;
            (4) uniform rules for the designation and identification of 
        purchasers exempt from the non-multiple and non-discriminatory 
        tax system, including a database of all exempt entities and a 
        rule ensuring that reliance on such database shall immunize 
        sellers from liability;
            (5) uniform procedures for the certification of software 
        that sellers rely on to determine non-multiple and non-
        discriminatory taxes and taxability;
            (6) uniform bad debt rules;
            (7) uniform tax returns and remittance forms;
            (8) consistent electronic filing and remittance methods;
            (9) State administration of all non-multiple and non-
        discriminatory taxes;
            (10) uniform audit procedures;
            (11) reasonable compensation for tax collection that 
        reflects the complexity of an individual State's tax structure, 
        including the structure of its local taxes;
            (12) exemption from use tax collection requirements for 
        remote sellers falling below a specified de minimis threshold;
            (13) appropriate protections for consumer privacy; and
            (14) such other features that the member States deem 
        warranted to remote simplicity, uniformity, neutrality, 
        efficiency, and fairness.

            Passed the House of Representatives May 10, 2000.

            Attest:

                                                 JEFF TRANDAHL,

                                                                 Clerk.


                                                       Calendar No. 556

106th CONGRESS

  2d Session

                               H. R. 3709

_______________________________________________________________________

                                 AN ACT

   To extend for 5 years the moratorium enacted by the Internet Tax 
                  Freedom Act, and for other purposes.

_______________________________________________________________________

                              May 18, 2000

            Read the second time and placed on the calendar

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