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      "title": "Internet Taxation: Issues and Legislation",
      "summary": "The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were \u201c... generally imposed and actually enforced prior to October 1, 1998 ....\u201d This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the Internet.",
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