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Internet Tax Freedom Act The Internet Tax Freedom Act is set to expire in November 2007. Legislation has been introduced that would extend the current tax moratorium for another four years. In addition, the legislation (S. 1435, sponsored by Senators Thomas Carper and Lamar Alexander) would amend the current definition of Internet access to ensure that the tax base of state and local governments is not eroded as more services migrate to the Internet. In addition, the bill preserves the current grandfather clause that protects state and local taxes imposed on Internet access prior to 1998. Remote Sales Tax Senator Michael Enzi introduced the Sales Tax Fairness and Simplification Act (S. 34) that would permit states that have adopted the Streamlined Sales and Use Tax Agreement (SSUTA) to require sellers, including remote sellers, to collect and remit sales and use taxes on all transactions. Currently, over 20 states have legislation implementing the SSUTA on a voluntary basis. Sellers in those states may elect to collect sales and use taxes in return for simplified sales and use tax law administration.
Use this link to review legislation introduced in the 110th Congress thus far.
The 109th Congress in review: a closer look at telecom reform legislation introduced in 2006 including COPE and ATOR (H.R. 5252)
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