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Internet Taxation: Bills in the 106th Congress (CRS Report for Congress)

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Release Date Nov. 22, 2000
Report Number RL30412
Report Type Report
Authors Nonna A. Noto, Government and Finance Division
Source Agency Congressional Research Service
Summary:

This report reviews the bills introduced in the 106th Congress involving taxation of the Internet. It explains the main issues differentiating the bills on state and local taxation of the Internet. It describes the legislative evolution of H.R. 3709, which passed the House on May 10, 2000, and summarizes several bills introduced in response to the final report of the Advisory Commission on Electronic Commerce, submitted to Congress in April 2000.