First established as part of the Telecommunications Act of 1996, the Federal Universal Service Fund was designed to provide telephone service to underserved areas of the country.
The Internet Tax Freedom Act of 1998 was designed to promote the growth of the Internet by placing a moratorium on state and local taxation of Internet access and the creation of discriminatory tax
In the past few years members of Congress have proposed several bills to expand states’ ability to tax purchases made online and from mail-order catalogs.