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- Q6055697 subject Q7499052.
- Q6055697 subject Q8878936.
- Q6055697 abstract "The 1998 Internet Tax Freedom Act was a United States law authored by Representative Christopher Cox and Senator Ron Wyden, and signed into law as title XI of Public Law 105-277 on October 21, 1998 by President Bill Clinton in an effort to promote and preserve the commercial, educational, and informational potential of the Internet. This law bars federal, state and local governments from taxing Internet access and from imposing discriminatory Internet-only taxes such as bit taxes, bandwidth taxes, and email taxes. The law also bars multiple taxes on electronic commerce.It does not exempt sales made on the Internet from taxation, as these may be taxed at the same state and local sales tax rate as non-Internet sales, just like mail order sales. The Act did not repeal any state sales or use tax.It has been extended five times by the United States Congress since its original enactment. It was extended on September 19, 2014, by President Barack Obama until December 11, 2014. The last extension, enacted on December 16, 2014 in the Consolidated and Further Continuing Appropriations Act of 2015, extended the moratorium again, until October 1, 2015. In the most recent extension, on September 30, 2015, President Obama signed the Continuing Appropriations Act of 2016, which includes provisions extending the Internet Tax Freedom Act (ITFA) through December 11, 2015. The 1998 law also authorized establishment of a study commission to study national tax policy with regard to the Internet. The Advisory Commission on Electronic Commerce studied the issue from 1999 to 2000. The Commission was chaired by then-Virginia Governor James S. Gilmore, III, who led a majority coalition on the Commission to issue a final report opposing taxation of the Internet and eliminating the federal excise tax on telecommunications services, among other ideas.On July 15, 2014, the United States House of Representatives voted to pass the Permanent Internet Tax Freedom Act (H.R. 3086; 113th Congress), a bill that would amend the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.On June 9, 2015, the United States House of Representatives voted and approved by voice vote H.R. 235, the Permanent Internet Tax Freedom Act (PITFA), which would ban state and local Internet access taxation. It had 188 cosponsors, with the majority of Republicans supporting the measure. The bill now will be sent to the Senate, where it faces an uncertain future.".
- Q6055697 wikiPageExternalLink PLAW-105publ277.pdf.
- Q6055697 wikiPageExternalLink tax.htm.
- Q6055697 wikiPageExternalLink bill.xpd?bill=h110-3678.
- Q6055697 wikiPageExternalLink billtext.xpd?bill=h111-1560.
- Q6055697 wikiPageExternalLink show.
- Q6055697 wikiPageExternalLink 110_PL_110-108.html.
- Q6055697 wikiPageWikiLink Q11055488.
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- Q6055697 wikiPageWikiLink Q484847.
- Q6055697 wikiPageWikiLink Q529344.
- Q6055697 wikiPageWikiLink Q553335.
- Q6055697 wikiPageWikiLink Q66096.
- Q6055697 wikiPageWikiLink Q6770941.
- Q6055697 wikiPageWikiLink Q726469.
- Q6055697 wikiPageWikiLink Q7499052.
- Q6055697 wikiPageWikiLink Q75.
- Q6055697 wikiPageWikiLink Q76.
- Q6055697 wikiPageWikiLink Q8878936.
- Q6055697 comment "The 1998 Internet Tax Freedom Act was a United States law authored by Representative Christopher Cox and Senator Ron Wyden, and signed into law as title XI of Public Law 105-277 on October 21, 1998 by President Bill Clinton in an effort to promote and preserve the commercial, educational, and informational potential of the Internet.".
- Q6055697 label "Internet Tax Freedom Act".