California Electronic Commerce Taxation

Statutes

• California Assembly Bill 1614 places a 3-year moratorium on the imposition or assessment of tax on Internet Access charges or online computer services.
• Status and history of A.B. 1614, California Internet Tax Freedom Act
• Summary of A.B. 1614, as approved by the state Senate
• California Revenue Taxation Code sec.; 6006 information /software purchased via downloading from the Internet.
• California Revenue Taxation Code sec.; 6072 Internet service provider.
• California Revenue Taxation Code sec.; 6203 amended by AB 1614, sales of goods purchased over the Internet.

• California Regulation sec.; 1502(f)(1)(D) information/software purchased via downloading from the Internet.

• California Law Bans Net Taxes C-Net News.com (August 24, 1998)
• State postpones new Net taxes C-Net News.com (August 6, 1998)
• California Governments Should Resist Reaping Net Taxes San Francisco Business Times (March 23, 1998)
• In the Shadow of Silicon Valley, 'Digital Coast' Emerges New York Times (February 23, 1998)
• Internet Helps Keep Silicon Valley's Boom Going, New York Times (January 12, 1998)
• Vertex Inc. Tax Cybrary - California