The Internet exacerbates this disparity even more since it requires a significant capital investment (access to a personal computer, access to an ISP and generally access to a credit card) in order to participate in electronic commerce. Those individuals who are not able to afford this access are not able to participate in the electronic commerce, and must then shop through traditional methods (at local suppliers) where they are subject to sales tax. From this standpoint, the lack of Internet taxation can be considered regressive ("To Tax," 1998, n.p.).
Among the many questions which must be answered by either the National Tax Association commission or the Internet Tax Freedom Act's commission are what types of businesses can and should be taxed. Internet access (which applies exclusively to Internet Service Providers) provide Internet access, e-mail services, browser program providers and custom Web sites. E commerce also encompasses companies which advertise on the Internet, and which may ev
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