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<br /> <br /> <br /> OJNYY Of M, Y <br /> AL SMITH Phone: (808) 961-8267 <br /> Virc Chairman FAX: (808) 969-3291 <br /> <br /> 1rF oi'M~'!' <br /> <br /> COUNTY COUNCIL <br /> <br /> County of Hawaii <br /> Hawaii County Buildinv <br /> 25 Aupuni Stretl <br /> Hilo, Hawaii 967,20 <br /> May 14, 1998 <br /> <br /> TO: Chairman Arakaki and Members <br /> of the Hawai'i County Council <br /> FROM: Al Smith 410f - <br /> <br /> SUBJECT: RESOLUTION SUPPORTING THE PROPOSED AMENDMENT TO THE INTERNET TAX <br /> FREEDOM AC 1, <br /> Attached for your consideration is a resolution supporting a proposed amendment to the Internet Tax Freedom Act <br /> that is currently being considered before the United States Congress. In addition as supplemental information, <br /> please find a copy of the proposed amendment as offered by the Honorable Christopher Cox (R-.Calif) and <br /> supporting materials from the National Association of Counties (NACo). <br /> <br /> NACo has gone on record opposing federal preemption of state and local taxing authority and opposing the <br /> establishment of an unlimited moratorium on state and local taxation of electronic commerce. NACo has urged a <br /> delay of federal legislation until a thorough and impartial study is completed on the taxation of electronic commerce <br /> and its impact on local businesses. NACo is supporting the Cox amendment. <br /> The purpose of this resolution is to express Hawai'i County's support of the Cox amendment to the Internet Tax <br /> Freedom Act and to support NACo's position on this matter. This matter is also being considered as a position of <br /> the Hawat'i State Association of Counties (HSAC)_ <br /> Attach. <br /> <br /> KCS. 175' <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> <br /> _t- MAY 1 9 1998 <br />