Internet Tax Legislation: Distinguishing Issues (CRS Report for Congress)
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| Release Date |
Revised Jan. 11, 2001 |
| Report Number |
RL30667 |
| Report Type |
Report |
| Authors |
Nonna A Noto, Government and Finance Division |
| Source Agency |
Congressional Research Service |
| Older Revisions |
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Summary:
This report discusses four major areas of difference among the various bills introduced in the 106th Congress relating to Internet taxation. The first is whether to extend the current three-year moratorium and, if so, whether on a temporary of permanent basis. A second is whether or not to continue the grandfathering protection provided by the ITFA for state and local taxes on Internet access that were already in place at the time of enactment. A third is whether or not to broaden the scope of the moratorium to explicitly protect electronic commerce in digitized goods and services from sales and use taxation. A fourth is whether or not Congress will take action to facilitate the collection of state and local sales and use taxes on interstate sales of goods and services arranged over the Internet.
