Internet Tax Bills 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 alternati...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2003.
Series:	U.S. Congressional Research.
Subjects:	Business. Federal government. Local government. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	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.
Item Description:	Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC. CRS Report. Electronic resource.
Physical Description:	1 online resource.