{"id":30084,"date":"2021-02-16T16:34:00","date_gmt":"2021-02-16T21:34:00","guid":{"rendered":"https:\/\/www.stetson.edu\/law\/news\/?p=30084"},"modified":"2021-02-19T17:14:04","modified_gmt":"2021-02-19T22:14:04","slug":"internet-tax-freedom-act-could-thwart-md-digital-ad-tax","status":"publish","type":"post","link":"https:\/\/www2.stetson.edu\/law\/news\/index.php\/2021\/02\/16\/internet-tax-freedom-act-could-thwart-md-digital-ad-tax\/","title":{"rendered":"Internet Tax Freedom Act Could Thwart Md. Digital Ad Tax"},"content":{"rendered":"\n<p style=\"font-size:13px;line-height:18px\">By Maria Koklanaris<br><em>Law 360<\/em><br>Feb. 16, 2021<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Excerpt<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In addition, the ITFA is broad. One prong is meant to prohibit the taxation of internet access, noted <a href=\"https:\/\/www.stetson.edu\/law\/faculty\/home\/andrew-appleby.php\" target=\"_blank\" rel=\"noreferrer noopener\">Andrew Appleby<\/a>, tax professor at Stetson University College of Law. That prong is even more viable today than it was when the ITFA was first enacted in 1998, Appleby said.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">But the second prong, which prohibits discrimination against electronic commerce, has been controversial, he said. Not everyone agrees with advocates of technology companies that such companies need to be protected, he said. Appleby said that was clear when Congress was debating whether to make the ITFA permanent \u2014 which it did in 2015 \u2014 and the sentiment that there is no need to shield technology companies has grown more pronounced with time.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The original intent of the ITFA&#8217;s second prong &#8220;was to protect a fledgling industry,&#8221; Appleby said. &#8220;That has changed. Electronic commerce has come a long way and really now has become preeminent.&#8221;<\/p>\n\n\n\n<p style=\"font-size: 11.5px;line-height:18px;padding-bottom:15px;\">This article was originally published on the Law360 website on Feb. 16, 2021, with the headline, &#8220;<a href=\"https:\/\/www.law360.com\/tax-authority\/articles\/1355516\/internet-tax-freedom-act-could-thwart-md-digital-ad-tax\" target=\"_blank\" rel=\"noopener\">Internet Tax Freedom Act Could Thwart Md.Digital Ad Tax<\/a>.&#8221;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The rarely litigated federal law passed in the late 1990s was created to protect electronic commerce.<\/p>\n","protected":false},"author":25,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[4],"tags":[2541],"class_list":["post-30084","post","type-post","status-publish","format-standard","hentry","category-faculty-in-the-news","tag-andrew-appleby"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Internet Tax Freedom Act Could Thwart Md. Digital Ad Tax - Stetson Law News<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www2.stetson.edu\/law\/news\/index.php\/2021\/02\/16\/internet-tax-freedom-act-could-thwart-md-digital-ad-tax\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Internet Tax Freedom Act Could Thwart Md. 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