JD Supra

ITFA Is Alive and Well: New York Advisory Opinion Reaffirms Sales Tax Exemption for Internet Access Services

In its latest Advisory Opinion, TSB-A-24(4)S (June 26, 2024), the New York State Department of Taxation and Finance (the Department) reaffirmed the broad protections offered by the Internet Tax ...
Forbes

Internet Tax Ban Ending Soon: Speaker Boehner Hopes To Keep Internet Tax Free

With Black Friday just around the corner, you can breathe a sigh of relief: you're internet sales tax free. At least for now. The argument for the MSFA has long been "leveling the playing field." ...
Heartland

Research & Commentary: Internet Access Taxes and the ITFA Moratorium

Since 1998, the Internet Tax Freedom Act (ITFA) has helped promote the growth of the Internet by prohibiting state and local taxation of Internet access and discriminatory taxes on emails and other ...
Heartland

Permanent Internet Access Tax Ban Is a ‘Sleeper Hit’ with Taxpayers

In December 2014, Congress re-extended the Internet Tax Freedom Act (ITFA), a ban on the taxation of Internet access, as part of the “cromnibus” spending bill. The cromnibus version of ITFA expires ...