Posted: 14 May 2004
The authors compare states that have Internet access taxes with those that do not and determine that Internet access taxes have not significantly affected Internet access. Sales taxation of computer purchases is a more significant tax feature than taxation of Internet access, the authors write.
Suggested Citation: Suggested Citation
Bruce, Donald and Deskins, John A. and Fox, William F., Has Internet Access Taxation Affected Internet Use?. State Tax Notes, Vol. 32, No. 7, May 17, 2004. Available at SSRN: https://ssrn.com/abstract=546582