Citation[]
U.S. General Accounting Office, Internet Access Tax Moratorium: Revenue Impacts Will Vary by State (Jan. 2006) (full-text).
Overview[]
In 1998, Congress imposed a moratorium temporarily preventing state and local governments from imposing new taxes on Internet access. Existing state and local taxes were grandfathered. In amending the moratorium in 2004, Congress required GAO to study its impact on state and local government revenues. This report’s objectives were to determine the scope of the moratorium and its impact, if any, on state and local revenues.