The key is to enforce laws that already exist, not to add new layers of regulation intended for one particular medium, i.e. the Internet. Consumers and businesses must be free to conduct online commerce without fear of conflicting or duplicative government tax policies. To encourage electronic commerce, federal and state governments must create clear, unambiguous and non-discriminatory rules for Internet taxation. The current three-year moratorium provided by The Internet Tax Freedom Act is an important first step in creating this new system. The bottom line is that Internet commerce must be free to develop, unfettered by discriminatory and burdensome taxation.
Government has no business regulating Internet content.
Just as government should not be in the business of censoring books or newspapers, it should not be trying to regulate Internet content. The only exceptions should be for illegal actions, which law enforcement authorities are justified in dealing with promptly and efficiently. We strongly support efforts to keep harmful material away from children. However, we believe that such efforts should come from parents or guardians - not the government. Government policies must not favor or inhibit any one competitor in any Internet industry.