Congressional Digest

Congressional Digest May 2000 No. 5 Vol. 79
Current Law

Taxing E-Commerce

Online Purchases and State Revenues

Current Law

Summary of the Internet Tax Freedom Act

The Internet Tax Freedom Act is based on a simple principle:Information should not be taxed. Given the pace of the Internet’sgrowth — the U.S. Commerce Department recently told us thatthe number of Internet users and the number of web pages are doublingevery 100 days — protecting the Internet, and the informationand commerce exchanged over the Internet, from special and discriminatorytaxation on a national basis will prove a further stimulus tothe continued technological and commercial development of thisdynamic new medium.The Internet Tax Freedom Act is needed not just to give theInternet room and time to grow, but also because the Internetis…

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