There is one summary for S.1481. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (10/02/2001)

Internet Tax Moratorium Extension Act - Amends the Internet Tax Freedom Act to extend, until October 21, 2003, provisions which prohibit a State or political subdivision from imposing: (1) taxes on Internet access, unless such tax was generally imposed and actually enforced prior to October 1, 1998; and (2) multiple or discriminatory taxes on electronic commerce.