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Internet Tax Legislation: Distinguishing Issues

Description: The Internet Tax Freedom Act (ITFA), enacted in 1998, placed a three-year moratorium on the ability of state and local governments to impose new taxes on Internet access, or to impose any multiple or discriminatory taxes on electronic commerce. The moratorium is scheduled to expire on October 21, 2001.
Date: November 24, 2000
Creator: Noto, Nonna A.
Partner: UNT Libraries Government Documents Department
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