Act gives Internet a breather on taxes

If it moves, tax it. That seems to be a core strategy of governments everywhere. This impulse to tax is now aimed at the Internet, especially by state and local governments, who see all kinds of possibilities to generate new revenues at the expense of business enterprises and consumers who are just beginning to experiment with new ways to do business in cyberspace.

Fortunately, key members of Congress have a different take on the Internet. Most members of Congress -- properly, in my view -- see the Internet as a powerful new driving force of 21st century economic development. Testimony shows they think it will change how and where we live, work and play -- and most of these changes are likely to benefit family life and workplace productivity and create new opportunities for a broader sharing of power, wealth and well-being in American society.

Accordingly, members of Congress, led by Reps. Christopher Cox, R-Calif., and Ron Wyden, D-Ore., initiated the Internet Tax Freedom Act, which, among other things, establishes a three-year moratorium on Internet taxation and a study commission to figure out what to do about government