S.Amdt. 3088

SA 3088. Mr. HOLLINGS submitted an amendment intended to be proposed by him to the bill S. 150, to make permanent the moratorium on taxes on Internet access and multiple and discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act; which was ordered to lie on the table; as follows:

On page 2, beginning with line 7, strike through line 2 on page 3 and insert the following:

SEC. . LIMITATION ON TAXATION OF TELECOMMUNICATIONS SERVICES RELATED TO ADVANCED TELECOMMUNICATIONS CAPABILITY.

Notwithstanding any provision of the Internet Tax Freedom Act (47 U.S.C. 151 note) to the contrary (except section 1104 of that Act), no State or political subdivision thereof may impose a tax on the retail provision of advanced telecommunications capability (as defined in section 706(c)(1) of the Telecommunications Act of 1996 (47 U.S.C. 157 note)) to consumers during the period specified in section 1101(a) of that Act.

SEC. . VOIP SERVICES.

Section 1108 of the Internet Tax Freedom Act (47 U.S.C. 151 note), as added by section 6, is amended to read as follows:

“SEC. 1108. VOIP SERVICES.

“Section 1101(a) shall not apply to the imposition or collection of any tax, fee, or charge on a service advertised or offered to consumers for the provision of realtime voice telecommunications (as the term ‘telecommunications' is defined in section 3(43) of the Communications Act of 1934 (47 U.S.C. 153(43)) regardless of whether such service employs circuit-switched technology, packet-switched technology, or any successor technology or transmission protocol.”.