http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 remote tax collection authority; and 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.