[20211018]IF11947_《互联网税收自由法案》与联邦优先购买权.pdf

https:/crsreports.congress.gov October 18, 2021The Internet Tax Freedom Act and Federal PreemptionCongress enacted the Internet Tax Freedom Act to establish a moratorium on the imposition of state and local taxes that would interfere with the free flow of interstate commerce over the internet. The permanent Internet Tax Freedom Act (ITFA), 47 U.S.C. 151 note, preempts state and local governments from levying (1) taxes on internet access and (2) multiple and discriminatory taxes on electronic commerce. State court lawsuits challenging state and local taxes under the ITFA indicate that courts have narrowly interpreted the ITFAs preemption provisions. This In Focus summarizes the ITFAs legislative history and major preemption provisions and discusses ITFA jurisprudence. Legislative History As first enacted on October 21, 1998, the ITFA imposed a three-year moratorium on the ability of state and local governments to impose taxes on internet access and certain internet transactions to the extent permitted by the Constitution and any other federal law in effect on that date. According to Senate Report 105-184, Congress exercised its legislative authority under the Constitutions Commerce