Tax & Accounting Blog

US Senate Bill Would Make Ban On Internet Taxation Permanent

Indirect Tax, Sales and Use Tax February 10, 2011

Senator John Ensign of Nevada has again introduced legislation in the U.S. Senate that would make the ban on the state and local taxation of Internet access and multiple or discriminatory taxes on electronic commerce permanent. Under the current law the moratorium would expire in 2014. Sen. Ensign introduced similar legislation in the last session. That bill did not make it out of committee.

This year’s bill, S. 135, is currently in the Senate Finance Committee and can be viewed at: