Internet Service Providers and Taxation

The Internet Industry's Views on Taxation 

Global Factors Affecting Internet Taxation 

Failed Internet Taxation Proposals 

The Aftermath of the Internet Tax Freedom Act 

Internet Taxes After the Internet Tax Freedom Act 

Electronic commerce is rapidly becoming a common way for individuals to transact business with companies located both locally and throughout the world. Retailers recognize the potential of electronic commerce and respect the low overhead that it commands (by reducing the need for a physical presence); consumers respond to the convenience and the often low prices which are offered on the Internet. Government agencies also recognize the potential of electronic commerce in the tax revenues which such commerce represents. Tax laws were designed for a traditional manufacturing society where companies had clear physical presence in a particular location; these laws are difficult to apply to electronic commerce, and regulators have been slow to adopt taxation policies which address the unique aspects of electronic commerce. This research examines the issue of taxation and electronic commerce with particular attention given to the taxa

. . .
to pose a greater barrier to continued Internet commerce and are likely to meet with greater resistance by the Internet industry as well as the government representatives which have large Internet company participation in their regions (Orenstein, 1998, p. 10). The Internet Tax Freedom Act Chris Cox, a Republican congressional representative from Southern California, co-authored the Internet Tax Freedom Act and has generated a "plain English" summary of the Act. The Act, which took effect in October 1998, is seen by its advocates as a way to give the Internet time to grow and expand while preventing predatory taxation which would inhibit that growth. Originally introduced in March 1997, the Act underwent considerable revisions as lawmakers worked with local governments and industry to reach a compromise which could be passed. In March 1998, Cox held a news conference at which the National Governors' Association, the National Conference of Mayors, the National Conference of State Legislatures, the National Association of Counties and the National League of Cities expressed their support for the legislation (Cox, 1999, p. 1). The Act bans taxing Internet access for three years (until 2001). This means that state and local go
. . .

Some common words found in the essay are:
Tax Association, Freedom Act, United Tax, Norm Alster, Supreme Court, Wide Web, Act Act, Dakota ITAA, League Cities, Development Act, electronic commerce, internet taxation, internet tax, local governments, internet tax freedom, tax freedom, freedom act, sales tax, sales taxes, tax freedom act, cayo nd, cox 1999, national tax association, shafroth 1999 1, electronic commerce industry,
Approximate Word count = 6540
Approximate Pages = 26 (250 words per page)

More Essays on Internet Service Providers and Taxation