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To: Oeconomicus who wrote (1981)3/5/1998 3:08:00 PM
From: LoLoLoLita  Respond to of 164684
 
Yes, I wholly agree with you that Congress would not
limit the state's rights to tax "local" commerce.

But I just glossed the bill and it's not obvious that you are
right about it not affecting state sales taxes.

Anyway, I'm sure there will be lots of amendments to clarify
this ambiguity.

went to gpo.gov and found the Senate Bill, S. 442,
which follows:
----------------------
[DOCID: f:s442is.txt]

105th CONGRESS
1st Session
S. 442

To establish a national policy against State and local government
interference with interstate commerce on the Internet or interactive
computer services, and to exercise congressional jurisdiction over
interstate commerce by establishing a moratorium on the imposition of
exactions that would interfere with the flow of commerce via the
Internet, and for other purposes.

_______________________________________________________________________

IN THE SENATE OF THE UNITED STATES

March 13, 1997

Mr. Wyden (for himself and Mr. Kerry) introduced the following bill;
which was read twice and referred to the Committee on Commerce,
Science, and Transportation

_______________________________________________________________________

A BILL


To establish a national policy against State and local government
interference with interstate commerce on the Internet or interactive
computer services, and to exercise congressional jurisdiction over
interstate commerce by establishing a moratorium on the imposition of
exactions that would interfere with the flow of commerce via the
Internet, and for other purposes.

Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

This Act may be cited as the ''Internet Tax Freedom Act''.

SEC. 2. FINDINGS.

The Congress finds the following:
(1) As a massive global network spanning not only State but
international borders, the Internet is inherently a matter of
interstate and foreign commerce within the jurisdiction of the
United States Congress under article I, section 8 of the United
States Constitution.
(2) Even within the United States, the Internet does not
respect State lines and operates independently of State
boundaries. Addresses on the Internet are designed to be
geographically indifferent. Internet transmissions are
insensitive to physical distance and can have multiple
geographical addresses.
(3) Because transmissions over the Internet are made
through packet-switching it is impossible to determine with any
degree of certainty the precise geographic route or endpoints
of specific Internet transmissions and infeasible to separate
intrastate from interstate, and domestic from foreign, Internet
transmissions.
(4) Inconsistent and inadministrable taxes imposed on
Internet activity by State and local governments threaten not
only to subject consumers, businesses, and other users engaged
in interstate and foreign commerce to multiple, confusing, and
burdensome taxation, but also to restrict the growth and
continued technological maturation of the Internet itself, and
to call into question the continued viability of this dynamic
medium.
(5) Because the tax laws and regulations of so many
jurisdictions were established long before the Internet or
interactive computer services, their application to this new
medium in unintended and unpredictable ways threatens every Internet user, access provider, vendor, and interactive
computer service provider.
(6) The electronic marketplace of services, products, and
ideas available through the Internet or interactive computer
services can be especially beneficial to senior citizens, the
physically challenged, citizens in rural areas, and small
businesses. It also offers a variety of uses and benefits for
educational institutions and charitable organizations.
(7) Consumers, businesses, and others engaging in
interstate and foreign commerce through the Internet or
interactive computer services could become subject to more than
30,000 separate taxing jurisdictions in the United States
alone.
(8) The consistent and coherent national policy regarding
taxation of Internet activity, and the concomitant uniformity,
simplicity, and fairness that is needed to avoid burdening this
evolving form of interstate and foreign commerce can best be
achieved by the United States exercising its authority under
article I, section 8, clause 3 of the United States

* * * * * * NO SUMMARY FOUND -- VIEW "TEXT" TO SEE COMPLETE FILE * * * * *