Jon L. Christensen: “In the 1998 Omnibus Appropriations bill I am pleased to acknowledge inclusion of the Internet Tax Moratorium Act. In the…”

“In the 1998 Omnibus Appropriations bill I am pleased to acknowledge inclusion of the Internet Tax Moratorium Act. In the act Congress makes clear that a limited moratorium, accompanied by a careful review of all Internet and electronic commerce tax issues, will give Congress the opportunity to evaluate proper state and local government interstate taxation, Federal taxation and trade treatment of the Internet and electronic commerce. In so acting we will clarify that this Congress has not ratified or authorized any federal taxes on Internet Domain name registrations. We are aware that U.S. Federal Court in the Thomas et al. versus National Science Foundation et al case has declared that Sec. 8003-Ratification of Internet Fees-- of the Emergency Supplemental Appropriations Act of FY 98 ratified what has been previously found to be a unconstitutional tax on Internet domain name registrations. Section 8003 was never intended to ratify a tax on the Internet and, indeed, addresses only a fee for the Intellectual Infrastructure Fund. To the extent that fee constitutes an unconstitutional tax, it was not ratified by Section 8003. I am pleased that this Congress has voted to approve the Internet Tax Moratorium Act and to affirm that this Congress has never ratified an unconstitutional tax on the Internet.”