Hidden Bibliographic Details
| Other uniform titles: | ProQuest U.S. Congressional Research Digital Collection.
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| Notes: | Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
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| Summary: | Describes legislative proposals in the 109th and 110th Congresses to extend or make permanent the moratorium on State and local government impositions of any new Internet access tax or any multiple or discriminatory tax on electronic commerce. Examines issues regarding whether or not to extend the moratorium, grandfather existing Internet access taxes, definitions of Internet access taxation and multiple and discriminatory taxes, streamline sales taxes and remote tax collection authority, and establish business activity tax nexus standards. Provides information regarding Congressional action on Internet tax legislation.
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| Other form: | Microfiche version: Library of Congress. Congressional Research Service. Internet Taxation
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