Internet Access Tax Moratorium PDF Download
Are you looking for read ebook online? Search for your book and save it on your Kindle device, PC, phones or tablets. Download Internet Access Tax Moratorium PDF full book. Access full book title Internet Access Tax Moratorium by James R. White (au). Download full books in PDF and EPUB format.
Author: James R. White (au)
Publisher: DIANE Publishing
ISBN: 9781422305782
Category : Business & Economics
Languages : en
Pages : 56
Get Book Here
Book Description
Over 70 million U.S. adults log on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state & local taxation. In 1998, Congress imposed a moratorium temporarily preventing state & local governments from imposing new taxes on Internet access. This report determines the scope of the moratorium & its impact, if any, on state & local revenues. It reviewed the moratorium's language, its legislative history, & associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; & collected info. about 8 case study states not intended to be representative of other states. Charts & tables.
Author: James R. White (au)
Publisher: DIANE Publishing
ISBN: 9781422305782
Category : Business & Economics
Languages : en
Pages : 56
Get Book Here
Book Description
Over 70 million U.S. adults log on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state & local taxation. In 1998, Congress imposed a moratorium temporarily preventing state & local governments from imposing new taxes on Internet access. This report determines the scope of the moratorium & its impact, if any, on state & local revenues. It reviewed the moratorium's language, its legislative history, & associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; & collected info. about 8 case study states not intended to be representative of other states. Charts & tables.
Author: United States. Government Accountability Office
Publisher: DIANE Publishing
ISBN: 1428930353
Category : Electronic commerce
Languages : en
Pages : 55
Get Book Here
Book Description
Author:
Publisher: DIANE Publishing
ISBN: 9781422324851
Category :
Languages : en
Pages : 56
Get Book Here
Book Description
Author: United States Government Accountability Office
Publisher: Createspace Independent Publishing Platform
ISBN: 9781976428364
Category :
Languages : en
Pages : 56
Get Book Here
Book Description
According to one report, at the end of 2004, some 70 million U.S. adults logged on to access the Internet during a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state and local taxation. In 1998, Congress imposed a moratorium temporarily preventing state and local governments from imposing new taxes on Internet access. Existing state and local taxes were grandfathered. In amending the moratorium in 2004, Congress required GAO to study its impact on state and local government revenues. This report's objectives are to determine the scope of the moratorium and its impact, if any, on state and local revenues. For this report, GAO reviewed the moratorium's language, its legislative history, and associated legal issues; examined studies of revenue impact; interviewed people knowledgeable about access services; and collected information about eight case study states not intended to be representative of other states. GAO chose the states considering such factors as whether they had taxes grandfathered for different forms
Author: United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 120
Get Book Here
Book Description
Author: United States. Congress. Senate. Committee on Commerce, Science, and Transportation
Publisher:
ISBN:
Category : Electronic commerce
Languages : en
Pages : 60
Get Book Here
Book Description
Author: United States. Congress. House. Committee on Small Business
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 64
Get Book Here
Book Description
Author: Nonna A Noto
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Get Book Here
Book Description
The Internet Tax Freedom Act, enacted in 1998, placed a 3-year moratorium on the ability of state and local governments 1) to impose new taxes on Internet access or 2) to impose multiple or discriminatory taxes on electronic commerce. It grandfathered existing taxes on Internet access. The original moratorium expired on October 21, 2001. Numerous bills to extend the moratorium were introduced in the first session of the 107th Congress. The Congress approved H.R. 1552 (P.L. 107-75, enacted November 28, 2001) which extended the prior moratorium by 2 years, until November 1, 2003.
Author: United States. Congress. Senate. Committee on Commerce, Science, and Transportation
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 106
Get Book Here
Book Description
Author: Nonna A. Noto
Publisher:
ISBN:
Category : Electronic commerce
Languages : en
Pages :
Get Book Here
Book Description
The Internet Tax Freedom Act, enacted in 1998, placed a 3-year moratorium on the ability of state and local governments 1) to impose new taxes on Internet access or 2) to impose multiple or discriminatory taxes on electronic commerce. Numerous bills to extend the moratorium were introduced in the first session of the 107th Congress. The bills under active consideration during 2001 addressed two major sets of issues. The first centered on how long to extend the moratorium and whether to continue to grandfather existing taxes on Internet access. The second addressed the simplification of state and local sales and use tax systems and whether Congress was willing to signal support for the states' effort to have out-of-state sellers collect taxes on interstate sales. Some supporters of granting the states sales and use tax collection authority wanted no extension of the moratorium. Others wanted the extension to be long enough for the states to accomplish meaningful sales tax simplification, but not so long that public perception of the Internet as a tax-free shopping zone could become entrenched. Those skeptical of the ability of state and local governments to quickly agree upon and implement meaningful sales tax simplification favored a longer extension of 4 or 5 years.
