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Key Votes

S 442 - Internet Tax Freedom bill - National Key Vote

Rick Santorum voted Yea (Passage With Amendment) on this Legislation.

Read statements Rick Santorum made in this general time period.


Issues Related to S 442

Stage Details

Legislation - Bill Sent To Committee (House) -
Legislation - Bill Passed With Amendment (Senate) (96-2) - (Key vote)
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Title: Internet Tax Freedom bill

Vote Result
Yea Votes
Nay Votes
Vote Smart's Synopsis:

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.
Legislation - Introduced (Senate) -

Title: Internet Tax Freedom bill



  • John D. Ashcroft (MO - R) (Out Of Office)
  • Barbara Boxer (CA - D) (Out Of Office)
  • Conrad R. Burns (MT - R) (Out Of Office)
  • Duncan McLauchlin 'Lauch' Faircloth (NC - R) (Out Of Office)
  • John Forbes Kerry (MA - D) (Out Of Office)
  • John Sidney McCain III (AZ - R) (Out Of Office)
  • John William Warner (VA - R) (Out Of Office)
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