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Bit tax

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Definition Edit

A bit tax is

[a]ny tax on electronic commerce expressly imposed on or measured by the volume of digital information transmitted electronically, or the volume of digital information per unit of time transmitted electronically, but does not include taxes imposed on the provision of telecommunications services.[1]

References Edit

  1. Internet Tax Freedom Act of 1998, 47 U.S.C. §151, Sec. 1104 (1998).

See also Edit

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