To amend the Internet Tax Freedom Act to broaden its scope
and make the moratorium permanent, and for other purposes.

IN THE SENATE OF THE UNITED STATES

September 22, 1999

Mr. LOTT (for Mr. MCCAIN) introduced the following bill; which was read
twice and referred to the Committee on Commerce, Science, and Transportation

To amend the Internet Tax Freedom Act to broaden its scope and make the moratorium permanent, 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. MORATORIUM MADE PERMANENT; SCOPE.

Section 1101(a) of the Internet Tax Freedom Act is amended--

(1) by striking `during the period beginning on October 1, 1998, and ending 3 years after the date of the enactment of this Act--' and inserting `after September 30, 1998:';

(2) by striking `and' after the semicolon in paragraph (1);

(3) redesignating paragraph (2) as paragraph (3); and

(4) inserting after paragraph (1) the following:

`(2) sales or use taxes for domestic or foreign goods or services acquired through electronic commerce; and'.

SEC. 2. SENSE OF THE SENATE.

It is the sense of the Senate that United States representatives to the World Trade Organization, and any other multilateral trade organization of which the United States is a member, should resolutely advocate that it is the firm position of the United States that electronic commerce conducted via the Internet should not be burdened by national or local regulation, taxation, or the imposition of tariffs on such commerce.

END