Internet Taxation: Issues and Legislation (CRS Report for Congress)
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| Release Date |
Revised Feb. 3, 2005 |
| Report Number |
RL31929 |
| Report Type |
Report |
| Authors |
Steven Maguire and Nonna A. Noto, Government and Finance Division |
| Source Agency |
Congressional Research Service |
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Summary:
The Internet Tax Freedom Act (ITFA) was enacted on October 21, 1998, as Title XI of Division C of P.L. 105-277, the Omnibus Consolidated and Emergency Supplemental Appropriations Act, 1999. The 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 Internet tax moratorium expired on October 21, 2001. The Internet Tax Nondiscrimination Act, P.L. 107-75, was enacted on November 28, 2001. It provided for a two-year extension of the prior moratorium, through November 1, 2003. It also continued the grandfathering protection for pre-existing Internet access taxes. The moratorium has expired. The House passed H.R. 49 on September 17, 2003. The Senate began consideration of S. 150 on November 6, 2003; the bill was pulled on November 7 for further work on the definition of Internet access. Each bill would extend the moratorium permanently and make other changes to the ITFA.
