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S 150 - Internet Access Tax Bill - National Key Vote

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NOTE: THIS VOTE WAS TAKEN UNDER A SUSPENSION OF THE RULES TO CUT OFF DEBATE EARLY AND VOTE TO PASS THE BILL, THEREBY REQUIRING A TWO-THIRDS MAJORITY FOR PASSAGE.

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Title: Internet Access Tax Bill

Vote Smart's Synopsis:

Vote to pass a bill to extend the Internet tax moratorium.

Highlights:

  • Amends the Internet Tax Freedom Act to make the moratorium on taxes on Internet access and certain taxes on electronic commerce permanent until November 7, 2007 (Sec. 2).
  • Permits taxation on Internet access in cases where charges on Internet use cannot be differentiated from telecommunications service charges (Sec. 4).
  • Permits taxation on Voice Over Internet Protocol services (Sec. 6).
  • Requires the Comptroller General to study and report to congressional committees on the impact of the Internet tax moratorium on state and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States (Sec. 7).

Full Bill Text

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