Assemblyman Ed Chavez, D-Industry, utilizing his chairmanship of both the Assembly Revenue and Taxation Committee and the Committee on Arts, Entertainment, Sports, Tourism and Internet Media, was able to gain unanimous approval last week by the Revenue and Taxation Committee to reinstate the California Internet Tax Freedom Act that expired last year. Chavez has rightly Dec

Cities up and down the state are eyeing taxing Internet access (beyond those excepted through telecommunication laws), and that doesn't mean just a tax on broadband or dial- up connections.

Web surfers could get double taxed on service plans as states and cities go after America Online, Yahoo, MSN et al. And don't think those plans that offer e-mail and Web access only will be exempt, because they won't be. Lifting the ban could mean a charge on every e-mail in every jurisdiction through which it passes. Say so long to electronic messaging Aunt Tilly in Ohio or cousin Joe stationed overseas.

Not only will consumers pay more in taxes, they'll pay more period if providers are forced to collect and deliver taxes for more than 7,500 taxing entities across the nation. Service fees will increase to cover the cost to providers. It's the kind of strangulating red tape that the creators of the Internet fought to clip.