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ITFAInternet Tax Freedom Act (Congress)
ITFAIn the Final Analysis
ITFAiTechnology Forms Accelerator (software)
ITFAIndian Tigers Football Academy (India)
ITFAIntegrated Turbulence Forecast Algorithm
ITFAInternational Taekwondo Federation of Australasia (martial arts)
ITFAInstituut voor Theoretische Fysica Universiteit Van Amsterdam
ITFAIndirect Test of Fluorescent Antibodies (virus detection)
References in periodicals archive ?
First was that the tax violates the federal Internet Tax Freedom Act (Title 47, Section 151 of the U.S.
However, the federal Internet Tax Freedom Act (ITFA) prohibits internet-only taxes.
The bill prohibits state and local governments from applying taxes to those products that do not apply to similar tangible goods, as has been the law since Congress made the Internet Tax Freedom Act permanent law in 2016.
Wallace suggests that the Internet Tax Freedom Act, as well as the Commerce and the Due Process clauses of the Constitution, can prohibit the collection of such taxes.
The state treasury will also soon feel the effects of an amendment to the Internet Tax Freedom Act passed by Congress, which is expected to cause a $440 million loss in sales tax revenue.
Comcast claimed the fee is either a tax prohibited by the Internet Tax Freedom Act of 1998 or a franchise fee barred by the Cable Communications and Policy Act of 1984.
The Internet Tax Freedom Act, which is currently waiting to be signed into law, would ban state and local taxation of Internet access.
In addition to making permanent the Internet Tax Freedom Act's ban on taxing Internet access, the act contains a number of tax provisions, including stiffer penalties for a failure to file returns.
GFOA has paid special attention to the Internet Tax Freedom Act (UFA) since it was introduced in 1998, in an effort to protect the tax bases and fiscal strength of state and local governments.
The Internet Tax Freedom Act effectively precludes a state from claiming sales and use tax nexus if the "sole ability to access a site on a remote seller's out-of-state computer server is considered a factor in determining the remote seller's tax collection obligation." The location of third-party servers in the taxing state--as when the seller contracts with a third party to house remotely accessed software or other cloud computing, streaming, or electronic services on its server--could potentially give rise to a claim of nexus, however.
Wheeler and others who sold Americans on the Net Neutrality scheme point to the Internet Tax Freedom Act (ITFA) and say that it prevents "state and local jurisdictions from imposing new taxes on the Internet," but since the Internet is now considered a public utility, it would be the providers--not the Internet itself-- that would be taxed.
In fact, the Internet Tax Freedom Act currently bans state and local taxes on broadband access regardless of how the FCC classifies it.
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