Bill summaries are authored by CRS.

Shown Here:
Passed House amended (05/10/2000)

Internet Nondiscrimination Act of 2000 - Amends the Internet Tax Freedom Act to prohibit, until October 21, 2006, a State or political subdivision from imposing: (1) taxes on Internet access, including such taxes generally imposed and actually enforced prior to October 21, 1998; and (2) multiple or discriminatory taxes on electronic commerce.

Expresses the sense of the Congress that a State tax relating to electronic commerce, to avoid being multiple or discriminatory, should include, among other things: (1) a centralized, one-stop, multi-State registration system for sellers; (2) uniform definitions for goods or services that might be included in the tax base; (3) uniform and simple rules for attributing transactions to particular taxing jurisdictions; (4) uniform procedures for the certification of software that sellers rely on to determine non-multiple and non-discriminatory taxes and taxability; and (5) consistent electronic filing and remittance methods.