By Jeff Dircksen, Director of Congressional Analysis for the National Taxpayers Union and Foundation.

Well, at least he liked my tie. If you had a chance to catch Wednesday’s Senate Commerce Committee meeting, you would have heard Senator Byron Dorgan of North Dakota and me discussing my taste in neckwear and its potential tax implications. The topic of the hearing was not trends in men’s fashion but instead communications, taxation, and federalism. My full testimony may be viewed here.

As most people who follow telecom issues know, the federal Internet tax moratorium is set to expire Nov. 1st of this year. The moratorium is what keeps most states from imposing fees and taxes on Internet access.

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