To Tax and Tax Not
D. Geller - January 31, 2000

Event Summary

With the 1998 Internet Tax Freedom Act halfway through its three year moratorium on new or discriminatory taxes on E-commerce, individuals and organizations on all sides of the issue are preparing for a major battle over whether states should be permitted to levy and collect sales taxes from transactions concluded over the Internet. Industry and government associations from all sides are staking out their positions, and the topic has reached into the presidential campaign. The major political question pits sales taxes as stiflers of commerce against taxes as enablers of services...