Extending the Internet Tax Moratorium and Related Issues.

Discusses issues related to possible extension of the current moratorium under the Internet Tax Freedom Act on State and local government imposition of any new Internet access tax or any multiple or discriminatory tax on electronic commerce. Presents pro and con arguments on how long to extend morat...

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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], 2002.
Series:	U.S. Congressional Research.
Subjects:	Federal government. Local government. Interstate commerce. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
Summary:	Discusses issues related to possible extension of the current moratorium under the Internet Tax Freedom Act on State and local government imposition of any new Internet access tax or any multiple or discriminatory tax on electronic commerce. Presents pro and con arguments on how long to extend moratorium, new Internet access taxes, grandfathering for existing Internet access taxes, and multiple and discriminatory taxes on electronic commerce. Reviews related issues on collecting sales and use taxes on interstate sales.
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.