The Internet Tax Freedom Act (ITFA) was extended to December 11, 2014, via House Joint Resolution 124. ITFA bars state and local governments from imposing state and local taxes on Internet access and multiple or discriminatory taxes on electronic commerce. ITFA was previously set to expire on November 1, 2014. The moratorium under ITFA began on October 1, 1998, but does not apply to state taxes on Internet access imposed prior to this date as long as a state did not repeal its tax on Internet access more than 24 months before the enactment of P.L. 110-108.
TECHNICAL INFORMATION CONTACT:
Jeremiah Lynch
Principal
Ryan
212.847.0113
jeremiah.lynch@ryan.com
