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Renewing The “Internet Tax Freedom Act” Could Have An Especially Adverse Impact On Kentucky, Michigan, Ohio And Texas

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Publication Date: July 2007

Publisher(s): Center on Budget and Policy Priorities (Washington, D.C.)

Author(s): Michael Mazerov; Will Fischer

Special Collection: John D. and Catherine T. MacArthur Foundation

Topic: Media, telecommunications, and information (Electronic data processing, transmission, and retrieval)

Keywords: Economic projections; Information technology; State budgets; Internet access

Type: Report

Coverage: Kentucky Michigan Ohio Texas

Abstract:

Although the primary aim of ITFA was to block state and local taxes on consumers of Internet access services, ITFA defines a prohibited tax on Internet access as “a tax on Internet access, regardless of whether such tax is imposed on a provider of Internet access or a buyer of Internet access.”  If ITFA is renewed by either the Wyden-Eshoo bill or the Carper-Alexander bill, this language likely would have a disproportionately adverse impact on the state tax revenues of Kentucky, Michigan, Ohio, and Texas.