Permanent Internet Tax Freedom Act of 2013

Bill: 113-s-31
Sponsor: full_name: Sen. Ayotte, Kelly [R-NH]
Introduced: 2013-01-22
Policy area: Taxation
Subjects: Intergovernmental relations

Internet and video services

Internet, web applications, social media

Sales and excise taxes

State and local taxation
Latest action: action_date: 2013-01-22
text: Read twice and referred to the Committee on Finance.

Summaries:
action_date: 2013-01-22
action_desc: Introduced in Senate
text: <p>Permanent Internet Tax Freedom Act of 2013 - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce. </p>

tv_txt: II 113th CONGRESS 1st Session S. 31 IN THE SENATE OF THE UNITED STATES January 22 (legislative day, January 3), 2013 Ms. Ayotte introduced the following bill; which was read twice and referred to the Committee on Finance A BILL To make the moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce permanent.

1. Short title This Act may be cited as the Permanent Internet Tax Freedom Act of 2013 . 2. Permanent moratorium on Internet access taxes and multiple and discriminatory taxes on electronic commerce (a) In general Section 1101(a) of the Internet Tax Freedom Act ( 47 U.S.C. 151 note) is amended by striking taxes during the period beginning November 1, 2003, and ending November 1, 2014: and inserting taxes: . (b) Effective date The amendment made by this section shall apply to taxes imposed after the date of the enactment of this Act.