[19980709]98-597_互联网免税法案：H、 R4105年通过该房屋.pdf

98-597 E July 9, 1998 Internet Tax Freedom Act: H.R. 4105 as Passed by the House Nonna A. Noto Specialist in Public Finance Economics Division Summary Overview The Internet Tax Freedom Act, H.R. 4105, was approved by the House of Representatives on June 23, 1998. The bill would impose a three-year moratorium on certain state and local taxes that single out the Internet, or electronic commerce (transactions conducted over the Internet or through Internet access), for special, multiple, or discriminatory treatment. The bill would establish a temporary Advisory Commission .,. on Electronic Commerce to study state and local sales and use taxation of remote ,., commerce (sales made across state lines) whether arranged over the Internet, or by mail kEb3 61DQ LPutJ eRS Reoorts are wreared for Memhprs nnd rnmmitfes nf h n n r o e r 1ll