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STATE AND LOCAL TAXES 1295 Tax Lawyer, Vol. 55, No. 4 STATE AND LOCAL TAXES SUBMITTED BY THE COMMITTEE ON STATE AND LOCAL TAXES: DAVID CASSIDY, COMMITTEE CHAIR; SYLVIA GASPAR, SUBCOMMITTEE CHAIR ON IMPORTANT DEVELOPMENTS* Legislation Income and Franchise Tax H.R. 1552, Pub. L. No. 107-75, extends the Internet Tax Freedom Act (ITFA) moratoria on state Internet access taxes and multiple and discriminatory taxes on electronic commerce until November 1, 2003. The Multistate Tax Commission, in...

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