The Internet Tax Nondiscrimination Act was a U.S. federal law that banned
Internet taxes Internet tax is a tax on Internet-based services. A number of jurisdictions have introduced an Internet tax and others are considering doing so mainly as a result of successful tax avoidance by multinational corporations that operate within the digi ...
in the United States. Signed into law on December 3, 2004, by
George W. Bush
George Walker Bush (born July 6, 1946) is an American politician and businessman who was the 43rd president of the United States from 2001 to 2009. A member of the Bush family and the Republican Party (United States), Republican Party, he i ...
, it extended until 2007 the then-current moratorium on new and discriminatory taxes on the Internet. It also extended the federal prohibition against state and local Internet access taxes until November 2007.
The law's primary supporters were
Representative Christopher Cox
Charles Christopher Cox (born October 16, 1952) is an American attorney and politician who served as chair of the U.S. Securities and Exchange Commission, a 17-year Republican Party (United States), Republican member of the United States House ...
(
R-
California
California () is a U.S. state, state in the Western United States that lies on the West Coast of the United States, Pacific Coast. It borders Oregon to the north, Nevada and Arizona to the east, and shares Mexico–United States border, an ...
) and Senator
Ron Wyden
Ronald Lee Wyden ( ; born May 3, 1949) is an American politician serving as the Seniority in the United States Senate, senior United States Senate, United States senator from Oregon, a seat he has held since 1996 United States Senate special el ...
(
D-
Oregon
Oregon ( , ) is a U.S. state, state in the Pacific Northwest region of the United States. It is a part of the Western U.S., with the Columbia River delineating much of Oregon's northern boundary with Washington (state), Washington, while t ...
),
as well as Senator
George Allen (R-
Virginia
Virginia, officially the Commonwealth of Virginia, is a U.S. state, state in the Southeastern United States, Southeastern and Mid-Atlantic (United States), Mid-Atlantic regions of the United States between the East Coast of the United States ...
).
The law was supported by a congressionally sponsored study commission known as the Advisory Commission on Electronic Commerce, which studied Internet taxes in 1999 and 2000. The Commission was chaired by then-Virginia Governor James S. Gilmore, III, who led a coalition of Commission members to issue a final report opposing taxation of the Internet and eliminating federal telephone taxes, among other ideas.
On November 1, 2007, President Bush signed the "Internet Tax Freedom Act Amendment Act of 2007" into law. It extended the prohibitions against multiple and discriminatory taxes on electronic commerce until November 1, 2014. ''See'' 47 United States Code Section 151.
See also
*
Internet Tax Freedom Act
The 1998 Internet Tax Freedom Act is a United States law authored by Representative Christopher Cox and Senator Ron Wyden that established national policy regarding federal and state taxation of the internet, based upon its unique characteristics ...
References
External links
47 U.S.C. 151 as Amended (2008)*
United States federal taxation legislation
Acts of the 108th United States Congress
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