Internet Taxation : Issues and Legislation.

Describes legislative proposals in the 110th 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...

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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], 2008.
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:	Describes legislative proposals in the 110th 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.
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.