legislation: 105-hr-3529

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bill_id congress bill_type bill_number title policy_area introduced_date latest_action_date latest_action_text origin_chamber sponsor_name sponsor_state sponsor_party sponsor_bioguide_id cosponsor_count summary_text update_date url
105-hr-3529 105 hr 3529 Internet Tax Freedom Act of 1998 Science, Technology, Communications 1998-03-23 1998-10-10 Placed on the Union Calendar, Calendar No. 452. House Rep. Chabot, Steve [R-OH-1] OH R C000266 0 Internet Tax Freedom Act of 1998 - Prohibits, for three years after enactment of this Act, any State or political subdivision from imposing, assessing, collecting, or attempting to collect taxes on Internet access, bit taxes, or multiple or discriminatory taxes on electronic commerce, with exceptions for: (1) Internet access taxes imposed under specified State statutes, provided that each State referenced enacts, within one year after enactment of this Act, a law to expressly affirm that such tax is imposed on Internet access; and (2) the provision of Internet access offered for sale as part of a package of services that includes services other than Internet access. Establishes the Advisory Commission on Electronic Commerce to: (1) study State and local taxation of transactions using the Internet and Internet access, examine model State legislation relating to the taxation of such transactions, and examine sales and use taxation on remote commerce and related issues; and (2) report to the President and the Congress proposed legislation reflecting its findings. Requires congressional consideration of such proposed legislation within 90 days after its receipt. 2025-04-07T15:33:01Z  

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