resellers was not discriminatory under the ITFA
because the tax applied
As Congress returns to work this month, some Senators are expected to revisit their debate on enacting a permanent ITFA
through HR 644, while others are likely to work to include the language of the Marketplace Fairness Act in the bill.
It has been proposed that the ITFA
moratorium be permanently
On direct appeal to the Illinois Supreme Court, the court affirmed the summary judgment only on the basis of preemption under the ITFA
will also be working with farmers to provide short video greetings on its website, www.
As an alternative to legislation that was gaining momentum, NLC and several of its state and local partners pushed for a temporary extension of the ITFA
, rather than the permanent one favored by many in the business community.
does not forbid states from collecting sales and use taxes on electronic commerce indeed, it has no effect on extant sales and use tax laws.
prohibits taxing jurisdictions from imposing use tax collection and remittance obligations on a remote seller lacking a substantial nexus with the taxing state.
By ruling out some of the possible instruments of taxation, the ITFA
could make the theoretically optimal tax system unattainable.
places a moratorium on state and local taxes on Internet access, unless such taxes were passed and enforced prior to October 1, 1998, and prevents the states from levying multiple or discriminatory taxes on e-commerce.
Encourage state and local governments to work with and through the National Conference of Commisioners on Uniform State Laws in drafting a Uniform Sales and Use Tax Act within three years after the expiration of the current ITFA
Now the bipartisan pair want to extend the ITFA
to the international arena.