First are discriminatory sales taxes on Internet access. As explained in the Index: "The Internet serves as a tremendous boost to economic growth and a great expansion of economic opportunity. For small businesses, the Internet allows for greater access to information and markets. Indeed, the Internet gives smaller enterprises access to global markets that they might not have had in the past. Unfortunately, some states have chosen to impose sales taxes on Internet access."
Such taxes, of course, raise costs for residents and businesses. Nine states impose these levies - Hawaii, New Hampshire, New Mexico, North Dakota, Ohio, South Dakota, Texas, Washington and Wisconsin.
Second is what has become known as "Amazon" taxes...
Read the rest of the SBE Council Technology & Entrepreneurs analysis here.