Legislative Background
Recent Action on Internet Taxation
As described in "Internet Taxation Overview," variousbills are pending in the current (106th Congress) to address State/local,Federal, and international taxation of the Internet. The billsfollow up on the Internet Tax Freedom Act, enacted in 1998.Internet Tax Freedom ActIn March 1997, Representative Christopher Cox (CAR) and Senator Ron Wyden (OR-R) introduced the Internet Tax Freedom Act. On June 23, 1998, the House approved the Cox bill, H.R. 4105, by voice vote. The Senate approved Senator Wyden’ s bill, S. 442, on October 8 by a vote of 96 to 2. The Senate language was subsequently rolled into the Omnibus Appropriations bill…
