[20010110]RS20577_国家互联网交易销售税.pdf

1 The Internet Tax Freedom Act comprises Titles XI and XII of Division C of the OmnibusConsolidated and Emergency Supplemental Appropriations Act of 1999, P.L. 105-277, 112 Stat.2681 (1998).Congressional Research Service ? The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20577Updated January 10, 2001State Sales Taxation of Internet Transactions John R. LuckeyLegislative AttorneyAmerican Law DivisionSummaryThere are at least two common misconceptions in the area of State taxation ofInternet transactions. Contrary to popular opinion, (1) States do have the power toimpose a sales tax on sales that are accomplished via the Internet even after theenactment of the Internet Tax Freedom Act in 1998 and (2) States do have the powerto tax transactions where the seller is located outside of the State and has no realconnection with the State. The Internet Tax Freedom Act placed a three yearmoratorium only on imposition of new taxes on “Internet access services” (existing taxeson access services were grandfathered) or any “multiple or discriminatory taxes onelectronic commerce” by State or local governments, not on application of a generalsales tax to such