The Internet Tax Freedom Act In Brief

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division

Language:

English

Subjects (All):

Electronic commerce.

Federal government.

Fiscal policy.

Local government.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2014

Summary:

Examines P.L. 105-277, the Internet Tax Freedom Act, as amended, which imposed a three-year moratorium preventing State and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce, yet also included a grandfather clause allowing State and local governments to continue taxing Internet access, provided the tax had been imposed and enforced before Oct. 1, 1998. Considers economic and policy issues, and presents pro/con arguments for extending the moratorium, in light of upcoming reauthorization

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2014). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress. Government Division. Internet Tax Freedom Act

Publisher Number:

CRS-2014-GVF-0425

Access Restriction:

Restricted for use by site license