Internet Taxation : Issues and Legislation in the 109th Congress.
Describes legislative proposals in the 109th Congress to extend or make permanent the moratorium on State and local government impositions of any new Internet access tax or any multiple or discriminatory tax on electronic commerce. Examines issues regarding whether or not to extend the moratorium, g...
| Corporate Authors: | , |
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| Format: | eBook |
| Language: | English |
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[Place of publication not identified] :
[publisher not identified],
2006.
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| Series: | U.S. Congressional Research.
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| Subjects: | |
| Online Access: | Connect to the full text of this electronic book |
| Summary: | Describes legislative proposals in the 109th Congress to extend or make permanent the moratorium on State and local government impositions of any new Internet access tax or any multiple or discriminatory tax on electronic commerce. Examines issues regarding whether or not to extend the moratorium, grandfather existing Internet access taxes, definitions of Internet access taxation and multiple and discriminatory taxes, streamline sales taxes and remote tax collection authority, and establish business activity tax nexus standards. Provides information regarding Congressional action on Internet tax legislation. |
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| Item Description: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource. |
| Physical Description: | 1 online resource. |