rdf-syntax-grammar
mods:
  schema location: http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
  title info:
    title: Internet Taxation
    sub title: Issues and Legislation in the 108th Congress
  name:
    name part: Library of Congress
    name part: Congressional Research Service.
    role:
      role term: creator
  name:
    name part: ProQuest (Firm)
  type of resource: text
  genre: Electronic books.
  origin info:
    place:
      place term: dcu
    date issued: 2004
    issuance: monographic
  language:
    language term: eng
  physical description:
    reformatting quality: preservation
    form: remote
    extent: 1 online resource.
  abstract: Describes legislative proposals in the 108th Congress to extend or make permanent the moratorium on State and local government imposition of any new Internet access tax or any multiple or discriminatory tax on electronic commerce. Examines issues relating to proposed legislation, including alternative approaches to extension of the moratorium, grandfathering of existing Internet access taxes, streamlined sales taxes and remote tax collection authority, and business activity tax nexus standards. Also provides information regarding Congressional action on Internet tax legislation.
  note: Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC.
  note: CRS Report.
  note: Electronic resource.
  subject:
    geographic code: n-us---
  subject:
    topic: Federal government
  subject:
    topic: Local government
  subject:
    topic: Sales tax
  related item:
    title info:
      title: Internet Taxation
    name:
      name part: Library of Congress. Congressional Research Service.
  related item:
    title info:
      title: U.S. Congressional Research
  identifier: http://proxy.library.tamu.edu/login
  record info:
    record content source: ProQuest
    record creation date: 101130
    record change date: 20260430163355.7
    record identifier: in00003317046