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<PRE>[DOCID: f:s245is.txt]






107th CONGRESS
  1st Session
                                 S. 245

To make permanent the moratorium on the Federal imposition of taxes on 
                             the Internet.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 6, 2001

  Mr. Smith of New Hampshire introduced the following bill; which was 
  read twice and referred to the Committee on Commerce, Science, and 
                             Transportation

_______________________________________________________________________

                                 A BILL


 
To make permanent the moratorium on the Federal imposition of taxes on 
                             the Internet.

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

SECTION 1. PERMANENT MORATORIUM ON FEDERAL IMPOSITION OF TAXES ON THE 
              INTERNET.

    Section 1201 of the Omnibus Consolidated and Emergency Supplemental 
Appropriations Act, 1999 is amended by striking ``during the moratorium 
provided in such section''.
                                 &lt;all&gt;

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