S. 2084 · 108th Congress
Internet Tax Ban Extension and Improvement Act
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Never voted on. It didn't reach a floor vote before the 108th Congress ended, so it expired. A bill has to be introduced again to be considered in a new Congress.
R
AlexanderSponsor11 cosponsors · 9 D, 2 R
D
Carper
BD
D
Dorgan
DF
D
Feinstein
BG
D
Graham
FH
D
Hollings
KH
R
Hutchison
DI
D
Inouye
FL
D
Lautenberg
JR
D
Rockefeller
GV
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Voinovich
RD
D
Durbin10 signed on when it was introduced; the rest joined later. Cosponsors who withdrew aren't shown.
Internet Tax Ban Extension and Improvement Act - Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2005.
What it does: CRS summary · Introduced in Senate · Feb 12, 2004
Internet Tax Ban Extension and Improvement Act - Amends the Internet Tax Freedom Act to extend the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce until November 1, 2005.
Makes such tax ban inapplicable to a tax on Internet access that was generally imposed and enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either: (1) a provider of Internet access services had a reasonable opportunity to know that an agency has interpreted and applied such tax to Internet access services; or (2) a State or political subdivision generally collected such tax on charges for Internet access. Applies the same rule for a tax on Internet access that was generally imposed and enforced as of November 1, 2003.
Changes the definition of "Internet access service" to exclude telecommunications services (current law), except to the extent such services are purchased, used, or sold by an Internet access provider to connect a purchaser of Internet access to the Internet access provider. Changes the definition of "tax on Internet access" to: (1) mean a tax on Internet access regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax; and (2) exclude a tax levied upon or measured by net income, capital stock, net worth, or property value.
Permits subjecting Internet access charges to taxation if they are aggregated with telecommunications service charges and the provider cannot identify them from regular business records.
Written by the nonpartisan Congressional Research Service. All summary versions on Congress.gov
About this bill and sources
Official title: Internet Tax Ban Extension and Improvement Act
Latest action (Feb 12, 2004): Read twice and referred to the Committee on Commerce, Science, and Transportation. (text of measure as introduced: CR S1294-1295)
Policy area: Taxation · Origin: Senate · Introduced: Feb 12, 2004
Official page on Congress.gov · Bill text (GovInfo) · Status record (XML)
No recorded floor vote found.