Taxing the Internet

Information Today, Vol. 24, No. 6, p. 17, June 2007

3 Pages Posted: 13 Aug 2010

Date Written: June 2007

Abstract

Several actions in state legislatures as well as proposals in Congress are prompting a fresh look at Internet sales taxes and access taxes. While taxes have been a part of the telecommunications industry for years - take a look at your phone or cable bill for a sample of the various taxes and fees for those services - concern was immediately raised that taxation of the Internet would stifle innovation and growth. In response to these concerns, in 1998 Congress enacted the Internet Tax Freedom Act. The Act banned most Internet-only taxes, surcharges and fees, as well as sales and use taxes on Internet commerce. The Act was renewed in 2004, but is set to expire in November of this year. Earlier this year, bills were introduced in both the Senate and House to make the Act permanent, and voices resonated in both opposition and support.

Keywords: tax law, legislation, Internet Tax Freedom Act, Internet access, Internet service providers, ISPs, sales taxes, use taxes, Internet commerce, e-commerce, Streamlined Sales Tax project

Suggested Citation

Pike, George H., Taxing the Internet (June 2007). Information Today, Vol. 24, No. 6, p. 17, June 2007, Available at SSRN: https://ssrn.com/abstract=1657104

George H. Pike (Contact Author)

Northwestern University Pritzker School of Law ( email )

375 E. Chicago Ave
Chicago, IL 60611
United States
312-503-0295 (Phone)
312-503-9230 (Fax)

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