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Internet Tax Bills in the 105th Congress (CRS Report for Congress)

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Release Date Revised Dec. 31, 1998
Report Number 98-509
Report Type Report
Authors Nonna A. Noto, Economics Division
Source Agency Congressional Research Service
Older Revisions
  • Premium   Aug. 21, 1998 (30 pages, $24.95) add
Summary:

This report presents background on issues of concern to different interest groups regarding state and local taxation of the Internet; identifies the major components of the legislation and compares the positions taken in each of the five bills addressing a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet; explains reactions to the proposals; and summarizes congressional activity on each of the bills.