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<br /> <br /> APR 01 '98 11:56AM N A 00 P.5/17 <br /> <br /> F:\MS\COX\COJL061 <br /> 4 <br /> <br /> 1 simplicity, and fairness that is needed to avoid bur- <br /> <br /> 2 dening this evolving form of interstate and foreign <br /> 3 commerce, can best be achieved by the United States <br /> <br /> 4 exercising its authority under Article 1, section 8, <br /> <br /> 5 clause 3 of the United States Constitution to eneour- <br /> <br /> 6 age a cooperative solution among Federal, State, <br /> 7 and local levels of government. <br /> <br /> 8 SEC- 3_ MORATORIUM ON CERTAIN TAXES. <br /> <br /> 9 (a) ExTF,NT aNn DNxnTIoN of MoRAToFxux-For <br /> 10 a period of three years following the enactment of this Act, <br /> <br /> 11 neither any State nor any political subdivision thereof <br /> <br /> 12 shall impose, assess, collect, or attempt to collect any of <br /> <br /> 13 the following specified taxes: <br /> 14 (1) Taxes on Internet access- <br /> <br /> 15 (2) Taxes on online services. <br /> <br /> 16 (3) Bit taxes. <br /> 17 (4) Bandwidth taxes- <br /> <br /> 18 (5) Multiple taxes on electronic commerce. <br /> 19-- - ---(6) Discriminatory taxes on electronic com- <br /> <br /> <br /> 20 merce. <br /> 21 (b) E%CgmoN.-The prohibition in subsection (a) <br /> <br /> 22 shall not apply to taxes on Internet access or online serv- <br /> <br /> 23 ices generally imposed and actually enforced prior to <br /> 24 March 1, 1998: Provided, That the rate of such tax may <br /> <br /> <br /> <br /> <br /> <br /> U.,!h t0. 7948 ft9?P. n.m.l <br />