ical subdivision on transactions involving
similar property, goods, services, or infor-
mation accomplished through other means;
‘‘(ii) is not generally imposed and le-
gally collectible at the same rate by such
State or such political subdivision on
transactions involving similar property,
goods, services, or information accom-
plished through other means, unless the
rate is lower as part of a phase-out of the
tax over not more than a 5-year period;
‘‘(iii) imposes an obligation to collect
or pay the tax on a different person or en-
tity than in the case of transactions involv-
ing similar property, goods, services, or in-
formation 
accomplished 
through 
other
means; or
‘‘(iv) establishes a classification of
Internet access provider for purposes of es-
tablishing a higher tax rate to be imposed
on such providers than the tax rate gen-
erally applied to providers of similar infor-
mation services delivered through other
means; or
‘‘(B) any tax imposed by a State or politi-
cal subdivision thereof, if—
‘‘(i) the use of a computer server by
a remote seller to create or maintain a site
on the Internet is considered a factor in
determining a remote seller’s tax collection
obligation; or
‘‘(ii) a provider of Internet access is
deemed to be the agent of a remote seller
for determining tax collection obligations
as a result of—
‘‘(I) the display of a remote sell-
er’s information or content on the
computer server of a provider of
Internet access; or
‘‘(II) the processing of orders
through the computer server of a pro-
vider of Internet access.
‘‘(4) ELECTRONIC COMMERCE.—The term ‘elec-
tronic commerce’ means any transaction conducted
over the Internet or through Internet access, com-
prising the sale, lease, license, offer, or delivery of
property, goods, services, or information, whether or
not for consideration, and includes the provision of
Internet access.
‘‘(5) INFORMATION SERVICES.—The term ‘in-
formation services’ has the meaning given such term
in section 3(20) of the Communications Act of 1934
as amended from time to time.
‘‘(6) INTERNET.—The term ‘Internet’ means
the combination of computer facilities and electro-
magnetic transmission media, and related equipment
and software, comprising the interconnected world-
wide network of computer networks that employ the
Transmission Control Protocol/Internet Protocol, or
any predecessor or successor protocol, to transmit
information.
‘‘(7) INTERNET
ACCESS.—The term ‘Internet
access’ means a service that enables users to access
content, information, electronic mail, or other serv-
ices offered over the Internet, and may also include
access to proprietary content, information, and other
services as part of a package of services offered to
consumers. Such term does not include telecommuni-
cations services.
‘‘(8) MULTIPLE TAX.—The term ‘multiple tax’
means:
‘‘(A) Any tax that is imposed by one State
or political subdivision thereof on the same or
essentially the same electronic commerce that is
also subject to another tax imposed by another
State or political subdivision thereof (whether
or not at the same rate or on the same basis),
without a credit (for example, a resale exemp-
tion certificate) for taxes paid in other jurisdic-
tions. The term ‘multiple tax’ shall not include
a sales or use tax imposed by a State and 1 or
more political subdivisions thereof pursuant to
a law referred to in section 151(b)(1) on the
same electronic commerce or a tax on persons
engaged in electronic commerce which also may
have been subject to a sales or use tax thereon.
For purposes of this subparagraph, the term
‘sales or use tax’ means a tax that is imposed
on or incident to the sale, purchase, storage,
consumption, distribution, or other use of tan-
gible personal property or services as may be
defined by laws imposing such tax and which is
measured by the amount of the sales price or
other charge for such property or service); or
‘‘(B) Any tax on Internet access if the
State or political subdivision thereof classifies
such Internet access as telecommunications or
communications services under State law and
such State or political subdivision thereof has
also imposed a tax on the purchase or use of
the underlying telecommunications services that
are used to provide such Internet access with-
out allowing a credit for other taxes paid, a sale
for resale exemption, or other mechanism for
eliminating duplicate taxation.
‘‘(9) REMOTE COMMERCE.—The term ‘remote
commerce’ means the sale, lease, license, offer, or
delivery of property, goods, services, or information
by a seller in one State to a purchaser in another
State.
‘‘(10) REMOTE
SELLER.—The term ‘remote
seller’ means a person who sells, leases, licenses, of-
fers, or delivers property, goods, services, or infor-
mation from one State to a purchaser in another
State.
‘‘(11) STATE.—The term ‘State’ means any of
the several States, the District of Columbia, or any
territory or possession of the United States.
‘‘(12) TAX.—The term ‘tax’ means—
‘‘(A) any levy, fee, or charge imposed
under governmental authority by any govern-
mental entity; or
‘‘(B) the imposition of or obligation to col-
lect and to remit to a governmental entity any