R43772
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The Internet Tax Freedom Act: In Brief Jeffrey M. Stupak Research Assistant April 13, 2016 Congressional Research Service 7-5700 www.crs.gov R43772 The Internet Tax Freedom Act: In Brief Summary The Internet Tax Freedom Act (ITFA; P.L. 105-277), enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce. Under the moratorium, state and local governments cannot impose |
Brookings |
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27-Oct-2021 |
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