There is one summary for S.52. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (01/07/2003)

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to: (1) permanently ban taxes on Internet access and on multiple or discriminatory taxes on electronic commerce; and (2) repeal the ban exception for a tax on the sale or use of Internet services that was generally imposed and actually enforced prior to October 1, 1998.