To extend the moratorium enacted by the Internet Tax Freedom Act for 2 years, and encourage States to simplify their sales and use taxes.

October 2, 2001

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

To extend the moratorium enacted by the Internet Tax Freedom Act for 2 years, and encourage States to simplify their sales and use taxes.

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 Moratorium Extension Act'.

SEC. 2. EXTENSION OF INTERNET TAX FREEDOM ACT MORATORIUM FOR 2 YEARS.

(a) IN GENERAL- Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 nt.) is amended by striking `3 years after the date of enactment of this Act--' and inserting `on October 21, 2003:'.

(b) CONFORMING AMENDMENTS- Section 1101(a) of that Act (47 U.S.C. 151 nt.) is further amended--

(1) by striking `taxes' in paragraph (1) and inserting `Taxes';

(2) by striking `1998; and' in paragraph (1) and inserting `1998.'; and

(3) by striking `multiple' in paragraph (2) and inserting `Multiple'.

SEC. 3. SENSE OF THE CONGRESS.

It is the sense of the Congress that State governments and interested business organizations should expedite efforts to develop a streamlined simplified plan for protecting State revenues affected by Internet use without unnecessarily burdening interstate commerce.

END