The imposition of state and local taxes on accessing and using the internet was supposed to be resolved, yet local governments continue to attempt to subvert this prohibition. The effort to prevent these taxes from being adopted began when the Internet Tax Freedom Act of 1998 (ITFA) established a moratorium on state and local internet access taxes, “bit taxes” levied on the amount of data streamed, and taxes on specific services such as email or messaging. ITFA also prohibited discriminatory transaction taxes on e-commerce vendors and their customers which would […]