Summary: H.R.3529 — 105th Congress (1997-1998)All Information (Except Text)

Bill summaries are authored by CRS.

Shown Here:
Reported to House amended, Part I (10/10/1998)

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.