Internet Tax Freedom Act: Hearing Before the Committee on Commerce, U.S. House of Representatives
Hearing on H.R. 1054, the Internet Tax Freedom Act, which was introduced in a bipartisan effort to limit the ability of State & local governments to impose unnecessary & burdensome taxes on the Internet. Witnesses: Wade Anderson, Dir. of Tax Policy, Texas Comptroller of Public Accounts; Karl A. Frieden, Sr. Mgr., Arthur Andersen; Michael E. Liddick, Dir. of Taxes, America Online, Inc.; Mark Q. Rhoads, Legislative Dir., U.S. Internet Council; & Hon. Ron Wyden, Senator from Oregon. Also includes material submitted by Grover G. Norquist, Pres., Americans for Tax Reform; & prepared statement of U.S. Telephone Assoc.
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Page 20 - I am a cosponsor. [The prepared statement of Hon. John Shimkus follows:] PREPARED STATEMENT OF HON. JOHN SHIMKUS, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF ILLINOIS Mr. Chairman, I would like to thank you for calling this hearing today and I am proud to say that I am a cosponsor of this legislation.
Page 69 - Development (OECD), the Asia Pacific Economic Cooperation Council, or other appropriate international fora to establish that activity on the Internet and interactive computer services is free from tariff and taxation. The Administration is already working to achieve these goals. In the tax area, Treasury is currently working in the OECD to develop neutral and uniform principles for the taxation of electronic commerce. With regard to tariffs, the United States Trade Representative will advocate in...
Page 5 - A REPRESENTATIVE IN CONGRESS FROM THE STATE OF CALIFORNIA Thank you, Mr. Chairman, for holding this important hearing today on the Internet Tax Freedom Act.
Page 69 - ... parties, would be required to study the domestic and international taxation of the Internet and electronic commerce and to develop appropriate policy recommendations. Finally, the Bill declares that it is the sense of the Congress that the President should seek bilateral and multinational agreements to establish that "activity on the Internet and interactive computer services is free from tariff and taxation.
Page 74 - communication" services which are subject to a gross receipts tax.4 At least one state — Florida — has undergone a public policy shift, first ruling that Internet access charges are...
Page 48 - US telephone system because it is a "system that . . . enables computer access by multiple users to a computer server." The bill includes in the tax relief all software companies because they are "access software providers" which are a sub category within "interactive computer services." The bill includes all on-line service companies because they operate an "information service ... that enables computer access by multiple users to a computer server.
Page 5 - I thank the chairman for his support in scheduling this hearing today. [The prepared statement of Hon. Christopher Cox follows:] PREPARED STATEMENT OF HON. CHRISTOPHER Cox, A REPRESENTATIVE IN CONGRESS FROM THE STATE OF CALIFORNIA Thank you, Mr. Chairman, for your support of the Internet Tax Freedom Act, and for holding this hearing today.
Page 73 - USTA is the primary trade association of local telephone companies which serves more than 98 percent of the access lines in the United States and represents over 1100 telephone companies ranging from the smallest of independents to the largest regional companies.
Page 69 - Ideally, tax rules should not affect economic choices about the structure of markets and commercial activities. This will ensure that market forces alone determine the success or failure of new commercial methods. The best means by which neutrality can be achieved is through an approach which adopts and adapts existing principles — in lieu of imposing new or additional taxes.