United States Government Publishing Office publisher pbl distributor dst United States Government Accountability Office author aut Government Organization text government publication eng GAOREPORTS Legislative Agency Publications gao legislative 2010-08-12 U.S. Government Printing Office 2007-05-23 monographic deposited born digital 28 p. GA 1.13:GAO-07-896T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-896T P0b002ee180379442 f:d07896t DGPO 2010-08-12 2011-03-23 GAOREPORTS-GAO-07-896T machine generated eng fdlp REPORT GAOREPORTS-GAO-07-896T GAO-07-896T Federal law Internet Municipal taxes Policy evaluation State taxes Tax administration Tax law Testimony A69854 According to one report, at the end of 2006, about 92 million U.S. adults used the Internet on a typical day. As public use of the Internet grew from the mid-1990s onward, Internet access became a potential target for state and local taxation. In 1998, Congress imposed a moratorium temporarily preventing state and local governments from imposing new taxes on Internet access. Existing state and local taxes were grandfathered. In amending the moratorium in 2004, Congress required GAO to study its impact on state and local government revenues. The objectives of the resulting 2006 report were to determine the scope of the moratorium and its impact, if any, on state and local revenues. This testimony is based on that report (GAO-06-273). https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-896T/html/GAOREPORTS-GAO-07-896T.htm https://www.govinfo.gov/content/pkg/GAOREPORTS-GAO-07-896T/pdf/GAOREPORTS-GAO-07-896T.pdf GAO-07-896T https://www.govinfo.gov/app/details/GAOREPORTS-GAO-07-896T Testimony GAO-07-896T; Internet Access Tax Moratorium: Revenue Impacts Will Vary by State; Federal law Internet Municipal taxes Policy evaluation State taxes Tax administration Tax law Volume 112 Page 2681-719 112 Stat. 2681-719 Volume 115 Page 703 115 Stat. 703 Volume 118 Page 2615 118 Stat. 2615 Public Law 107-75 Public Law 108-435