Internet Taxation : Issues and Legislation in the 108th Congress.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Federal government.

Interstate commerce.

Sales tax.

Physical Description:

1 online resource (19 pages, digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2004.

System Details:

text file

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.

Notes:

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.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Internet Taxation

Access Restriction:

Restricted for use by site license.