On the recordOctober 6, 1998
I also add my name to the list in favor of the residual purpose of this legislation, which is a pause of sufficient length to allow a serious study of the implications of Internet technology to be a party in the commercial marketplace, and the role of State and local taxation, as well as international and Federal taxation on this new technology. The purpose of that latter point is to achieve stability, predictability and uniformity in a way in which Internet transactions and access is treated and to avoid there being a discriminatory set of policies that are contrary to the development of their important new technology. I believe the Senate Finance Committee bill achieved that proper balance with a 2-year moratorium. What I am concerned about and what this amendment goes to is for that brief pause not to become a permanent prohibition.
Source
govinfo.gov




