- Delaware Senator: Lawmakers Will Soon Pass Extension of Moratorium. Vadum, Matthew // Bond Buyer;11/21/2003, Vol. 346 Issue 31767, p5
Reports on the extension of the internet access tax moratorium in the U.S. Application of the extension; Duration of the extension; Supporters and opponents of the taxation of internet access services.
- Tax holes in the net. // CA Magazine;Jun/Jul97, Vol. 130 Issue 5, p7
Provides information on how taxation will effect the growth of the Internet. Identification of commercial activity on the Internet; Information on the advantages of Internet commerce.
- Electronic commerce and the impact of ambiguous state tax laws. Fineman, Marshall L.; Rosenblatt, Stuart A. // CPA Journal;Oct96, Vol. 66 Issue 10, p65
Calls on the government of the United States to clarify state and local tax implications of using Internet for business purposes. Variation of taxation of electronic commerce; Growth potential of the Internet; Impact of state and local taxes on electronic commerce; Details of the study...
- On-line commerce threatens tax base. Cruz, Sherri // Las Vegas Business Press;12/22/97, Vol. 14 Issue 51, p1
Reports on the legislation introduced in the US Congress to establish a moratorium on state and local Internet taxes. Growth of worldwide Internet sales; Impact of the loss of potential tax revenues from online sales on states' desire to formulate own laws; Disadvantages of tax legislation to...
- The 'Net threat that won't die. Oberndorf, Shannon // Catalog Age;Sep97, Vol. 14 Issue 9, p1
Discusses issues pertaining to the imposition of taxes on the Internet. Opposition to the Internet Tax Freedom Act introduced by Senator Ron Wyden by state and local governments; Policy of the Internet Tax Freedom Act; Attitude of catalogers; Reason for opposition to Internet Tax.
- The Internet throws tax man for a loop. Belsie, Laurent // Christian Science Monitor;9/19/96, Vol. 88 Issue 207, p8
Focuses on states' efforts to tax Internet service providers. Reasons for tax authorities' failure to tax Internet service providers; Background on some states' taxation programs for the Internet.
- Is Information Highway ripe for taxation? King, Mason // Indianapolis Business Journal;2/3/97, Vol. 17 Issue 47, p19A
Reports that many states and cities in the United States are studying the possibility of taxing the Internet and on-line services. Obstacles to the idea of regulation due to lack of central management system; Possible taxes on purchases made through the Internet.
- The politics of a tax-free cyberspace. Francis, David R. // Christian Science Monitor;12/20/99, Vol. 92 Issue 18, p17
Discusses the political and economic implications of taxing sales made over the Internet as of December 1999.
- Congress mulls ban on net taxes. Rodger, Will // Inter@ctive Week;03/17/97, Vol. 4 Issue 8, p10
Reports on a legislative moratorium in the United States on federal, state and local taxes on the Internet until 1999. Goal to allow the Internet's growth and expansion; Impact of the decision on Internet providers.