The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
Serving as both a federal and a state depository library, the UNT Libraries Government Documents Department maintains millions of items in a variety of formats. The department is a member of the FDLP Content Partnerships Program and an Affiliated Archive of the National Archives.
Descriptive information to help identify this report.
Follow the links below to find similar items on the Digital Library.
Description
The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.
This report is part of the following collection of related materials.
Congressional Research Service Reports
The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.
Maguire, Steven & Noto, Nonna A.Internet Taxation: Issues and Legislation,
report,
February 3, 2005;
Washington D.C..
(https://digital.library.unt.edu/ark:/67531/metadc820906/:
accessed April 25, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT Libraries Government Documents Department.