, in an effort to encourage Internet access to the public, prevented
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.
grandfathered because they existed prior to the ITFA
The Illinois Supreme Court held that Illinois' click-through nexus law was preempted due to the ITFA
's prohibition of "discriminatory taxes on electronic commerce." (38) The Illinois Supreme Court reached this conclusion by focusing on the law's tax on Internet-based "performance marketing" to the exclusion of similar, "off-line" arrangements found in the print and broadcast media.
The International Tea Farms Alliance (ITFA
), a new nonprofit organization based in Kyoto Prefecture, Japan, is officially announcing today its Global Tea Tasters Club, a membership service in which members receive tea leaves directly from ITFA
tea farmers in various regions six times per year.
Faced with the expiration of the Internet Tax Freedom Act (ITFA
) on Nov.
ATA Airlines has closed a deal with the Indiana Transportation Finance Authority (ITFA
) for USD15m in debtor-in-possession (DIP) financing.
Several observers, including some policymakers at both the state and federal level, mistakenly attributed states' inability to tax Internet sales to the Internet Tax Freedom Act (ITFA
(75) Reacting to increasing concern over how and to what extent states can tax Internet sales, Congress enacted the Internet Tax Freedom Act in 1998 (ITFA
Following a brief overview of the current sales and use tax system and a summary of the Internet Tax Freedom Act (ITFA
), the article addresses the following questions:
They are also grateful to participants at the 11th Conference of the ITFA
in Washington DC, May 2001, for their remarks on an earlier version of this text.
(177) The Internet Tax Freedom Act (ITFA
), which mandated a three-year moratorium on new Internet taxes, was set to expire in October, 2001.