GENERAL ASSEMBLY OF NORTH CAROLINA

SESSION 1997

H	1 

HOUSE BILL 1347

Short Title:  Prohibit Internet Taxation.	(Public)

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Sponsors: Representatives Shubert, Brawley; Brown, McComas, Reynolds, Eddins, Allen, Rayfield, Morris, Davis, Watson, Hardy, Goodwin, and Berry.

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Referred to:  Commerce, if favorable, Finance.

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May 20, 1998

A BILL TO BE ENTITLED
AN ACT TO PROVIDE THAT THE STATE SHALL NOT TAX INTERNET ACCESS CHARGES, SHALL ENFORCE SALES TAXES ON INTERNET COMMERCE ONLY TO THE SAME EXTENT IT ENFORCES SALES TAX ON MAIL-ORDER COMMERCE, AND SHALL IMPOSE NO NEW TAXES ON THE INTERNET OR INTERNET COMMERCE.
The General Assembly of North Carolina enacts:
Section 1.  It is the intent of the General Assembly that no new taxes shall be authorized on Internet access charges, the Internet, or Internet commerce.
Section 2.  The Department of Revenue shall enforce the sales and use tax laws with respect to Internet commerce only to the same extent it enforces the sales and use tax laws with respect to mail-order commerce.
Section 3.  This act is effective when it becomes law and applies to transactions occurring on or after April 15, 1998.