Internet Tax Freedom Act

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The 1998 Internet Tax Freedom Act was authored by Representative Chris Cox and Senator Ron Wyden, and signed into law 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 has been twice extended by Congress since its original enactment, and is currently scheduled to expire in November 2007 unless further action is taken to maintain it in force. The most recent extension, co-authored by Rep. Cox, Senator George Allen, R-Va, and Sen. Wyden, was titled the Internet Tax Nondiscrimination Act.