II
Calendar No. 556
106TH CONGRESS
2D SESSION
H. R. 3709
IN THE SENATE OF THE UNITED STATES
MAY 11, 2000
Received
MAY 17, 2000
Read the first time
MAY 18, 2000
Read the second time and placed on the calendar
AN ACT
To extend for 5 years the moratorium enacted by the
Internet Tax Freedom Act, and for other purposes.
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled,
HR 3709 PCS
SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Internet Non-
discrimination Act of 2000’’.
SEC. 2. 5-YEAR EXTENSION OF MORATORIUM ON STATE
AND LOCAL TAXES ON THE INTERNET.
(a) EXTENSION OF MORATORIUM.—Section 1101 of
title XI of division C of Public Law 105–277 (112 Stat.
2681–719; 47 U.S.C. 151 note) is amended—
(1) in subsection (a)—
(A) by striking ‘‘3 years after the date of
the enactment of this Act’’ and inserting ‘‘Octo-
ber 21, 2006’’; and
(B) in paragraph (1) by striking ‘‘, unless’’
and all that follows through ‘‘1998’’;
(2) by striking subsection (d); and
(3) by redesignating subsections (e) and (f) as
subsections (d) and (e), respectively.
(b) TECHNICAL AMENDMENT.—Section 1104(10) of
title XI of division C of Public Law 105–277 (112 Stat.
2681–719; 47 U.S.C. 151 note) is amended by striking
‘‘unless’’ and all that follows through ‘‘1998’’.
SEC. 3. APPLICATION OF AMENDMENTS.
The amendments made by this Act shall not apply
with respect to conduct occurring before the date of the
enactment of this Act.
HR 3709 PCS
SEC. 4. SENSE OF THE CONGRESS.
It is the sense of the Congress that a State tax relat-
ing to electronic commerce, to avoid being multiple or dis-
criminatory, should include the following:
(1) a centralized, one-stop, multi-State registra-
tion 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 rules for the designation and iden-
tification of purchasers exempt from the non-mul-
tiple and non-discriminatory tax system, including a
database of all exempt entities and a rule ensuring
that reliance on such database shall immunize sellers
from liability;
(5) uniform procedures for the certification of
software that sellers rely on to determine non-mul-
tiple and non-discriminatory taxes and taxability;
(6) uniform bad debt rules;
(7) uniform tax returns and remittance forms;
(8) consistent electronic filing and remittance
methods;
(9) State administration of all non-multiple and
non-discriminatory taxes;
(10) uniform audit procedures;
HR 3709 PCS
(11) reasonable compensation for tax collection
that reflects the complexity of an individual State’s
tax structure, including the structure of its local
taxes;
(12) exemption from use tax collection require-
ments for remote sellers falling below a specified de
minimis threshold;
(13) appropriate protections for consumer pri-
vacy; and
(14) such other features that the member
States deem warranted to remote simplicity, uni-
formity, neutrality, efficiency, and fairness.
Passed the House of Representatives May 10, 2000.
Attest:
JEFF TRANDAHL,
Clerk.
Calendar No. 556
106TH CONGRESS
2D SESSION
H. R. 3709
AN ACT
To extend for 5 years the moratorium enacted by
the Internet Tax Freedom Act, and for other
purposes.
MAY 18, 2000
Read the second time and placed on the calendar