Vote to pass a bill that creates a three-year moratorium on state taxation of the Internet and establishes a commission to study taxation of the internet on local, state, national, and international levels.
Prohibits states from taxing Internet access or imposing multiple or discriminatory taxes on electronic commerce for 3 years, beginning October 1, 1998.
Excludes taxes on Internet access that were in place before October 1, 1998.
Excludes taxes on individuals who knowingly engage in transferring material harmful to minors over the Internet.
Establishes the Advisory Commission on Electronic Commerce which is responsible for studying Internet taxation on local, state, national, and international level.
Requires the Commission to report its results to Congress within 18 months of the bill being enacted.
Requires the Commission to review regulations five years after its formation and report findings to Congress.
Asks the President to seek international agreements to remove barriers to global electronic commerce.