Interesting People mailing list archives
IP: Re: Bit tax again? -- and now, an "Information tax"
From: Dave Farber <farber () central cis upenn edu>
Date: Fri, 03 May 1996 18:11:31 -0400
Date: Fri, 3 May 1996 15:06:56 -0700 To: jim bell <jimbell () pacifier com> From: jwarren () well com (Jim Warren) Cc: Dave Farber <farber () central cis upenn edu> [Feel free to recirculate this. --jwarren]
Date: Thu, 02 May 1996 19:47:55 -0800 To: cypherpunks () toad com From: jim bell <jimbell () pacifier com> I hesitate to write about this, but the old "bit tax" idea has surfaced again, this time reported in in Electronic Engineering Times, page 1, April 29 ...
I don't know why you would hesitate to write about it. Although it's not *quite* the same issue, there's legislation in Californica <sic> to create a commission to study the horrors of tax "losses" due to the Internet (SB 1384, California Internet Review Commission), and how those losses can be "corrected." And whanson () govtech net (wayne hanson) just sent this, spotted at <http://www.ggtech.com>: Texas Taxes Internet Commerce. The Texas State Comptroller's Office has ruled that information sold over the Internet from servers located in Texas ^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^^ is subject to sales and use taxation (Comptroller Ruling, Microfiche No. 9601L1289G04, Jan. 8, 1996). According to the Comptroller's Office, information that is downloaded from the Internet after a customer's credit card information has been provided is subject to sales tax. Since the Internet is accessible anywhere, server locations in Texas should be regarded as the point of sale. Where information is sent out of state in diskette form, however, the sale is not regarded as having taken place in Texas and is not subject to taxation in that state. In a spate of rulings, the Texas Comptroller's Office has held a variety of Internet-related products and services to be taxable: Internet access software (Microfiche No. 9412L1329C01, Dec. 5, 1994) Dedicated telecommunications svcs (Microfiche 9408L1318E08, Aug. 11, 1994) Unlimited access to computer system (Microfiche No. 9502L1345E05) Creation and maint of Internet "home page" (No. 9509L1375F11, Sep. 19, 1995). Seems to me Florida is already taxing ISPs -- who get the money to pay those taxes from only one source; their users -- but I don't recall the specifics. The First Rule of Government: "Build it and they will tax." -jim Jim Warren, GovAccess list-owner/editor, advocate & columnist (jwarren () well com) 345 Swett Rd., Woodside CA 94062; voice/415-851-7075; fax/<# upon request> [puffery: John Dvorak Lifetime Achievement Award (1995); James Madison Freedom-of-Information Award, Soc. of Prof. Journalists - Nor.Cal. (1994); Hugh M. Hefner First-Amendment Award, Playboy Foundation (1994); Pioneer Award, Electronic Frontier Foundation (its first year, 1992); founded the Computers, Freedom & Privacy confs, InfoWorld; blah blah blah :-).]
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- IP: Re: Bit tax again? -- and now, an "Information tax" Dave Farber (May 03)