SALT Report 2110 – On January 30, 2013, legislation was reintroduced in the U.S. Senate that would make the moratorium on Internet access taxes permanent. S 31, the Permanent Internet Tax Freedom Act, would prevent state and local governments from imposing new taxes on Internet access and prohibit any multiple or discriminatory taxes on e-commerce. However, the bill would not prohibit the imposition of sales taxes for online purchases.
S 31 will replace the Internet Tax Freedom Act which is set to expire in November 2014.
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