Author: Nonna A NotoPublisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
Internet Tax Bills in the 107th Congress
Author: Nonna A NotoInternet Tax Bills in the 107th Congress
Author: Nonna A. NotoPublisher:
ISBN:
Category : Electronic commerce
Languages : en
Pages : 38
Book Description
The Internet Tax Freedom Act, enacted in 1998 (in P.L. 105-277), placed a 3 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. Several bills to extend the moratorium were introduced in the first session of the 107th Congress. Some bills addressed other issues related to state and local taxation of the Internet and interstate commerce. if, and under what conditions, Congress would authorize the states to require out-of-state sellers to collect and remit sales and use taxes on interstate sales of goods and services arranged over the Internet. To help explain which bills addressed which issues, this report provides a side-by-side comparison of the bills and a brief description of each bill.
Internet Tax Bills in the 107th Congress
Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
The Internet Tax Freedom Act, enacted in 1998 (in P.L. 105-277), placed a 3year 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 taxes on Internet access that were in place in 10 states as of October 1, 1998. The original Internet tax moratorium expired on October 21, 2001. Several bills to extend the moratorium were introduced in the first session of the 107th Congress. Some bills addressed other issues related to state and local taxation of the Internet and interstate commerce. H.R. 1552, the Internet Tax Nondiscrimination Act, passed the House on October 16, 2001, and the Senate on November 15, 2001, both by voice vote. The bill was enacted as P.L. 107-75 on November 28, 2001. The Act provided for a simple 2-year extension of the prior moratorium, until November 1, 2003. It continued the grandfathering protection for existing Internet access taxes.
Internet Tax Bills in the 105th Congress
Author: Nonna A NotoCrs Report for Congress
Author: Congressional Research Service: The LibrPublisher: BiblioGov
ISBN: 9781293256411
Category :
Languages : en
Pages : 22
Book Description
The Internet Tax Freedom Act, enacted in October 1998 and extended for two years in November 2001, is scheduled to expire on November 1, 2003. The federal moratorium prohibits state and local governments from levying new taxes on Internet access and any multiple or discriminatory taxes on electronic commerce. Taxes on Internet access that were in place prior to October 1, 1998, are protected by a grandfather clause. Three bills introduced in the first session of the 108th Congress would (1) make the Internet tax moratorium permanent and (2) remove the grandfather protection for pre-existing access taxes provided under current law. These are the companion bills H.R. 49 (Cox) and S. 52 (Wyden), as well as S. 150 (Allen). H.R. 1481 (Lofgren) would extend the current moratorium by five years, until November 1, 2008. The Bush Administration supports extending the moratorium. The House Judiciary Committee, Subcommittee on Commercial and Administrative Law, held a hearing on H.R. 49 on April 1, 2003. On May 22, 2003, the subcommittee considered and marked up the bill. A technical amendment in the nature of a substitute was approved by voice vote. H.R. 49 (amended) was forwarded to the full committee. On July 16, 2003, ...
Internet Tax Bills in the 108th Congress
Author: Nonna A. NotoPublisher:
ISBN:
Category : Electronic commerce
Languages : en
Pages :
Book Description
Internet Tax Bills in the 105th Congress
Author: Publisher:
ISBN:
Category :
Languages : en
Pages : 0
Book Description
This report tracks the evolution and content of the Internet tax freedom bills. In general, the bills would impose a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet and would establish a temporary federal commission to study selected issues and make policy recommendations. This report traces the bills introduced in the 105th Congress, including H.R. 1054, H.R. 3529, H.R. 3849, H.R. 4105 (passed by the House on June 23, 1998), and S. 442, S. 442 as approved by the Commerce Committee, S. 442 as amended by the Finance Committee, and S. 1888. The report presents background on issues of concern to different interest groups regarding state and local taxation of the Internet; identifies the major components of the legislation and compares the positions taken in each of the bills; explains reactions to the proposals; and summarizes congressional activity to date on each of the bills. This report will be updated as events warrant. For a description of the main elements of H.R. 4105, see CRS Report 98-597, Internet Tax Freedom Act: H.R. 4105 as Passed by the House, by Nonna A. Noto.
Congressional Record
Author: United States. CongressPublisher:
ISBN:
Category : Law
Languages : en
Pages : 1462
Book Description
The Congressional Record is the official record of the proceedings and debates of the United States Congress. It is published daily when Congress is in session. The Congressional Record began publication in 1873. Debates for sessions prior to 1873 are recorded in The Debates and Proceedings in the Congress of the United States (1789-1824), the Register of Debates in Congress (1824-1837), and the Congressional Globe (1833-1873)
Extending the Internet Tax Moratorium and Related Issues
Author: Nonna A. NotoPublisher:
ISBN:
Category : Electronic commerce
Languages : en
Pages :
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.
Extending the Internet Tax Moratorium and Related Issues
Author: Nonna A NotoPublisher:
ISBN:
Category :
Languages : en
Pages : 0
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.