National Governors' Association
National Conference of State Legislatures 

July 29, 1999 

Dear Senator: 

The nation's Governors and state legislators strongly oppose any amendment to extend the moratorium established by the Internet Tax Freedom Act beyond the three years provided by the original legislation. 

A limited time period for the moratorium was one of the most intensely debated provisions of the bill, and all parties agreed to the three-year moratorium. To change the length of the moratorium before the commission has even had a chance to complete its work or make any recommendations to the Congress -- including any recommendation about the need for additional time -- would be an unreasonable intrusion into its good faith efforts to meet the deadlines set in the law. 

As the Advisory Commission on Electronic Commerce continues its deliberations, the Congress should be mindful of the balance that the Internet Tax Freedom Act established and avoid actions that would undercut this balance. If you or your staff have questions, please contact Frank Shafroth at NGA at 624-5309. 

We appreciate your consideration of our views. 

Sincerely,

(Signatures on file)