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Topic: Internet Tax Nondiscrimination Act

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	Internet Tax Nondiscrimination Act - Wikipedia, the free encyclopedia
		Introduced on January 7, 2003, H.R. 1552, aka the Internet Tax Nondiscrimination Act, was passed by the House Judiciary Commercial and Administrative Law Subcommittee in the United States of America.
		H.R. 1552 extends for five years the current moratorium on new and discriminatory taxes on the Internet, and makes permanent the ban on Internet access taxes.
		The bill was approved in the House of Representatives on September 17, 2003.
	en.wikipedia.org /wiki/Internet_Tax_Nondiscrimination_Act (161 words)

	OMB Watch - Letter to the House Judiciary Committee on the Internet Nondiscrimination Tax
		While the Internet Tax Freedom Act moratorium did not eliminate the authority of the states to collect sales and use taxes on electronic commerce that were already in place, it is practically very difficult for states to enforce existing Internet sales taxes.
		State enforcement of "use" or "remote" taxes is made nearly impossible since Supreme Court rulings (2) prohibit states from requiring sellers without a nexus to the state to impose a tax, thus leaving it to individual purchasers to voluntarily claim information on their state tax forms and pay a sales tax.
		Internet sales tax revenue could be a valuable source of state funding for education, fire protection, health, and other critical services.
	www.ombwatch.org /article/articleview/307/1/87?TopicID=1 (766 words)

	Support the 'Internet Tax Nondiscrimination Act'
		Internet Tax Nondiscrimination Act now before the Senate would make the moratorium permanent and stop state and local governments from taxing high-speed internet access separately as a telecommunications service.
		It amends the ITFA to ensure that all current and future internet access technologies are spared from taxes that would slow the growth of e-commerce and discourage use of the internet.
		Considering that telecommunications taxes total as much as $22 billion a year, the revenue impact of S. 150 will be minimal -- but the negative economic impact of dropping the moratorium would be high.
	www.fairfieldctchamber.com /online/special/internettax.asp (351 words)

	E-Commerce Tax Policy
		On February 8, 2001, Senators Wyden and Leahy introduced legislation to extend the Internet Tax Freedom Act moratorium until 2006.
		The current Internet Tax Freedom Act provided a grandfather clause for states that already were enforcing existing telecom service taxes on internet access or other internet services before October, 1998 when the federal moratorium originally passed.
		The affected states assert that, if the moratorium were imposed against them, the impact on tax revenues could amount to $90 million in the first year alone.
	www.bsbpa.umkc.edu /ecommerce/nondescrimact.html (350 words)

	[No title]
		In sum, the Internet is not a tax-free haven as it is often mischaracterized.
		The Act imposed a 3-year moratorium on State and local governments' ability to impose new taxes on Internet access, but grandfathered existing taxes on Internet access that were in place prior to October 1, 1998.
		Internet access also may be provided to the user without a transmission component included, as in the case of dial-up Internet access, which requires the use of a telephone line.
	www.telecommunityalliance.org /images/HR49HouseReport.doc (5312 words)

	Urban Legends Reference Pages: Inboxer Rebellion (Internet Taxation Moratorium)
		After the provisions of ITFA expired in October 2001, they were extended for another two years by passage of the Internet Tax Nondiscrimination Act (ITNA).
		The Internet Tax Non-Discrimination Act, a piece of legislation intended to permanently extend the moratorium enacted by the Internet Tax Freedom Act, was introduced to Congress in 2003.
		The moratorium bans taxes on Internet access, including high-speed access through telephone digital subscriber lines; "discriminatory" taxes, which include taxes by multiple states on the sales of a single item; and taxes that would treat Internet purchases differently from sales at brick-and-mortar stores.
	www.snopes.com /inboxer/pending/internet.asp (658 words)

	PCWorld.com - States Fight Internet Tax Ban
		The Internet Tax Nondiscrimination Act, which passed the House September 17, was amended to define Internet access to include telecommunications services offered over the Net.
		The Internet Tax Nondiscrimination Act, which the Senate has not passed, would make permanent a moratorium on Internet-only taxes that has existed since 1998.
		Proponents say taxes unique to the Internet, such as bit taxes on data transmissions, would be a jurisdictional mess and hamper the Net's growth.
	www.pcworld.com /news/article/0,aid,112635,00.asp (890 words)

	Support S. 150 -- Internet Tax Nondiscrimination Act
		Passage of a permanent Internet Tax Non-Discrimination Act would be a significant step towards ensuring that taxpayers who go online will never be hit with unfair or "double" taxation by their state and local governments.
		The competing bill is inadequate because it allows taxes on email and Internet access in every one of America's 7,600 taxing jurisdictions, as long as state and local governments present the tax bill to the Internet Service Provider instead of directly to the customer.
		In addition, customers who happen to choose DSL or wireless Internet access services can be taxed directly in 20-30 states, depending on the interpretation of a new loophole that this bill would add to the moratorium.
	ga1.org /ntu_action/alert-description.html?alert_id=809983 (530 words)

	Internet Taxation, an analysis of pending Internet taxes and proposed Internet taxation
		The Internet tax moratorium is set to expire in October, and the debate over its extension is being clouded by a coalition of states that fear an eroded tax base, as more consumers shop online.
		Some of these states are in the process of enacting model legislation that includes a "simplified and streamlined" sales tax system with the hopes of getting congressional approval to force remote merchants to collect and remit sales taxes on purchases made by their citizens...But the "simplifications"...are anything but simple...
		The Advisory Commission on Electronic Commerce, authorized by the Internet Tax Freedom Act of 1998, was created to study federal, state, local and international taxation and tariffs on transactions using the Internet and Internet access.
	www.cfif.org /htdocs/legislative_issues/federal_issues/hot_issues_in_congress/internet_taxation/index.html (1272 words)

	LarsonAllen
		The Internet Tax Nondiscrimination Act reinstates and extends the moratorium on taxes (i.e., federal, state, and local sales/use type taxes) on Internet access and multiple or discriminatory taxes on electronic commerce until November 1, 2007.
		As some of you may recall, the moratorium was originally enacted by the Internet Tax Freedom Act on October 21, 1998 and was subsequently extended to November 1, 2003.
		The taxation of sales over the Internet, the same as for non-Internet sales (e.g., retail store, catalog or phone) still depends on whether the seller has a taxable presence (i.e., nexus) in the state/local taxing jurisdiction to where the item sold is shipped.
	www.larsonallen.com /internettax.asp (678 words)

	U.S. Congressman Terry Everett::News:: House Passes Internet Tax Ban; Charity Deductions (Site not responding. Last check: 2007-09-18)
		Believing that the American people should have the unfettered right to access the Internet and not be subject to unfair taxation, the U.S. House of Representatives has passed the Internet Tax and Nondiscrimination Act.
		In 1998, Congress enacted the Internet Tax Freedom Act (PL 105-277) which prohibited states and local government from taxing Internet access unless they already had such taxes in place prior to the passage of the PL 105-277.
		Last week, the House passed the Internet Tax and Nondiscrimination Act (HR 49) which seeks to make permanent the provisions of the 1998 law while also blocking those Internet access and multiple discriminatory taxes which were in effect prior to the law's enactment five years ago.
	wwwc.house.gov /everett/news/columns/col_092203.asp (611 words)

	S. 150, Internet Tax Nondiscrimination Act
		The bill also would state that the term "Internet access" or "Internet access services" as defined in ITFA would not include telecommunications services except to the extent that such services are used to provide Internet access (known as "aggregating" or "bundling" of services).
		The direct costs of eliminating the grandfather clause would be the tax revenues that state and local governments are currently collecting but would be precluded from collecting under S. States also could lose revenues that they currently collect on certain services, if those services are redefined as Internet access under the bill.
		How these technological and market changes will ultimately affect state and local tax revenues is unclear, but for the purposes of this estimate, CBO assumes that over the next five years, these effects will largely offset each other, keeping revenues from taxes on Internet access within the current range.
	www.cbo.gov /showdoc.cfm?index=4544&sequence=0 (1049 words)

	CNN.com - House votes to keep Net tax ban - October 17, 2001
		Companies selling products on the Internet don't have to collect state sales tax unless the business has a physical presence in the state where the buyer made the purchase, the result of a 1992 Supreme Court decision.
		The decision originally was designed to address tax collection on mail-order and catalog sales, but grew to include a much larger pool of sales with the advent of Internet commerce.
		They are charged with the task of flushing out a tax structure that currently includes more than 7,000 jurisdictions, all of which have their own tax policies.
	archives.cnn.com /2001/TECH/internet/10/17/internet.tax.debate.idg/index.html (491 words)

	H.R. 49, Internet Tax Nondiscrimination Act
		The direct costs of eliminating the grandfather clause would be the tax revenues that state and local governments are currently collecting but would be precluded from collecting under H.R. States also could lose revenues that they currently collect on certain services if those services are redefined as access under the bill.
		In arriving at this estimate, CBO took into account the fact that some companies are challenging the applicability of the tax to the service they provide and thus may not be collecting or remitting the taxes even though the states feel they are obligated to do so.
		It is possible that if the moratorium were allowed to expire as scheduled under current law, some state and local governments would enact new taxes or decide to apply existing taxes on Internet access during the next five years.
	www.cbo.gov /showdoc.cfm?index=4434&sequence=0 (836 words)

	Internet taxes: ban or simplify or both? (Site not responding. Last check: 2007-09-18)
		A subcommittee of the House Committee on the Judiciary approved on 2 August legislation to extend until 2006 the moratorium on new or discriminatory Internet taxes.
		The bill, known as the Internet Tax Nondiscrimination Act and introduced by Rep. Chris Cox (R-CA) continues the ban on Internet taxes begun in 1998 and set to expire in October.
		The Internet tax issue has ignited a more fundamental debate about sales taxes in general, one that cuts across the familiar ideological and party boundaries.
	www.suite101.com /article.cfm/10818/76500 (437 words)

	States protest congressional Internet tax ban
		The Internet Tax Nondiscrimination Act, which passed in the U.S. House of Representatives on Sept. 17, was amended to define Internet access, which bill authors intend to exempt from taxes, to include telecommunications services offered over the Internet.
		The Internet Tax Nondiscrimination Act, which hasn't yet passed in the Senate, would permanently replace a moratorium on Internet-only taxes that has been in place since 1998.
		The original law defines Internet access this way: "The term 'Internet access' means a service that enables users to access content, information, electronic mail, or other services offered over the Internet and may also include access to proprietary content, information and other services as part of a package of services offered to users.
	www.computerworld.com /printthis/2003/0,4814,85362,00.html (1010 words)

	Revenue: Sales Tax Bulletin 2005-03
		In 1998, Congress enacted the Internet Tax Freedom Act (“ITFA”) that imposed a temporary moratorium on certain state taxes of Internet Access.
		Unlike the Internet, intranets are typically limited to one organization or one site, with little or no access to outside users.
		The protocol specifies the manner in which a signal is divided into parts, as well as the manner in which "address" information is added to each packet to ensure that it reaches its destination and can be reassembled into the original message.
	www.revenue.state.pa.us /revenue/cwp/view.asp?a=318&q=251653 (1931 words)

	Internet Tax Nondiscrimination Act (Site not responding. Last check: 2007-09-18)
		Extending the moratorium without an attempt to streamline the tax system is merely a delay tactic in making a decision on this issue and would allow the inequitable tax system to continue to the detriment of both the States and the brick-and-mortar retailers.
		In the process of trying to harness taxes to electrons traveling through wires and routers and hard drives, this leads to confusion and debate and argument as to what in the world is taxable and what is not, and what has a real-world corollary and what does not.
		License taxes, gross receipt taxes, excise taxes, business activity taxes, fees—all these creative forms of taxation and the attendant compliant costs are threats to electronic commerce as thousands of tax collectors across the country devise new tax theories to capture activity in the cyber economy.
	commdocs.house.gov /committees/judiciary/hju73474.000/hju73474_0.HTM (16946 words)

	Internet Tax
		The internet cannot be taxed for another two years.
		The Internet's ability to speed the flow of both is remarkable.
		The government continues to burden traditional telecommunications services with taxes and regulations, and it's poised to restrict the speed and accessibility of the Internet through regulation.
	www.cse.org /informed/key_template.php?issue_it=4 (464 words)

	Internet Tax Nondiscrimination Act - HR 1675
		H. To permanently extend the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.
		To permanently extend the moratorium enacted by the Internet Tax Freedom Act, and for other purposes.
		This Act may be cited as the `Internet Tax Nondiscrimination Act'.
	www.theorator.com /bills107/hr1675.html (201 words)

	Revenue Administration
		The purpose of this bulletin is to provide notice of the affect of the federal Internet Tax Nondiscrimination Act on the imposition of the Communication Services Tax, RSA 82-A, on telecommunication charges incurred by Internet service providers to provide Internet access.
		On December 3, 2004, the President signed into law the Internet Tax Nondiscrimination Act (P.L. 108-435), which put in place a moratorium of certain state taxes and amended and clarified certain sections of the ITFA.
		The Internet Tax Nondiscrimination Act provided two grandfather provisions that allow states to continue to impose taxes up to November 1, 2005 or November 1, 2007, based on certain requirements.
	www.nh.gov /revenue/tirs/2006-001.htm (412 words)

	Bill: S 288 IS, the Internet Tax Nondiscrimination Act, 2/8/01.
		Re: extending the moratorium enacted by the Internet Tax Freedom Act for 5 years.
		To extend the moratorium enacted by the Internet Tax Freedom Act through 2006, and encourage States to simplify their sales and use taxes.
		(1) The moratorium of the Internet Tax Freedom Act on taxes on multiple and discriminatory taxes on electronic commerce should be extended and taxes on Internet access should be permanently banned.
	www.techlawjournal.com /cong107/internettaxes/s288is.asp (1420 words)

	Internet Tax Nondiscrimination Act
		`(A) IN GENERAL- The term `tax on Internet access' means a tax on Internet access, regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access and regardless of the terminology used to describe the tax.
		(2) INTERNET ACCESS- Section 1104(5) of that Act is amended by striking the second sentence and inserting `The term `Internet access' does not include telecommunications services, except to the extent such services are purchased, used, or sold by a provider of Internet access to provide Internet access.'.
		The study shall compare deployment and adoption rates in States that tax broadband Internet access service with States that do not tax such service, and take into account other factors to determine whether the Internet Tax Freedom Act has had an impact on the deployment or adoption of broadband Internet access services.
	www.theorator.com /bills108/s150.html (980 words)

	Internet tax ban finds more foes - Network World
		The Internet Tax Nondiscrimination Act calls for a ban on taxes that are unique to the Internet such as access taxes.
		The last time that state and local governments took up arms against the Internet tax ban, they were upset over the potential loss of sales tax revenue.
		They claimed that any Internet tax that allows e-tailers to avoid state sales tax laws would be detrimental to bricks and mortar stores.
	www.networkworld.com /newsletters/ecomm/2003/0929ecom2.html (704 words)

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