http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Issues and Legislation in the 108th Congress
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.
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.
Library of Congress. Congressional Research Service.