In 1967, Texas Instruments unveiled the first "handheld" calculator.  It weighed three pounds, was encased in aluminum, and ran on batteries.  It could handle basic math functions only.

What it started, though, was an electronics revolution leading us to a point today where many jobs require some sort of desktop computer.  E-mail has become a regular form of communication for people around the world, and the Internet has become a thriving market force all its own.

America has 213 million Internet users, a number which grows with every passing day and has shown no signs of slowing down.  According to the National Retail Federation, total online sales this year are expected to reach $259.1 billion.  That's nearly a 100 percent increase from just 2005, when Internet sales reached $143.2 billion.

Also, a July 2007 Brookings Institute study discussed in the Wall Street Journal, states that for every one percent increase in broadband penetration, America adds about 300,000 jobs.

Recognizing the potential of the Internet and wanting to make sure it had the chance to succeed Congress enacted the Internet Tax Freedom Act (ITFA) in 1998, and has temporarily extended the moratorium twice - once in 2001 and once more in 2003.

The Act prohibits new taxes on Internet access services and multiple or discriminatory taxes on Internet commerce, as it has since it was first enacted.  Though it has been extended twice, ITFA has never been made permanent despite repeated attempts.

There is broad, bipartisan support for renewing the law banning taxes on Internet access, including cable modem and digital subscriber lines or DSL as it is more commonly known.  What is in question, however, is whether the tax moratorium should be made permanent or simply extended for a few years as has been done the last two times Congress tackled this issue.

Adding to the drama is the fact the current moratorium expires on November 1, 2007 - a little more than a month away - and precious little has been done to either extend the moratorium or make it permanent.

If the moratorium elapses without Congress taking action, there exists a very real possibility some states could leap at the opportunity to pass new laws taxing Internet access, raising the cost of Internet access for users.

Keeping Internet commerce and access free from discriminatory taxes has been good for the American economy.  Nothing stifles creativity, innovation, and prosperity like government intervention, especially taxes.

That is why I am supporting the Permanent Internet Tax Freedom Act which amends the Internet Tax Freedom Act to make the ban on state taxation of Internet access and on multiple or discriminatory taxes on electronic commerce permanent.  In other words, different states can't tax the same transaction, and states and cities can't create Internet-only taxes.

The Internet is proof that competition and the free market are good for consumers.

As is often the case, the best thing Congress can do is stay out of the way.