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New York's expansive new online sales-tax requirements are drawing mixed responses from major e-tailers that haven't previously collected such fees in the Empire State. Despite a pending lawsuit challenging the law's constitutionality, Amazon.com has said on its Web site that it still plans to abide by the law and add sales tax to orders shipped to New York when the mandate kicks in June 1. But online outlet store Overstock.com wants nothing to do with collecting the new tax, according to reports at the Affiliate Tip blog and The New York Times. A few weeks ago, New York's governor signed...

The $0.99 that the iTunes Store charges for individual songs has taken on an almost iconic role in the field of music downloads, becoming what many consider the standard for fair pricing. While the record labels have long lobbied for variable pricing, Apple CEO Steve Jobs has fought them to keep the rate flat across the board. But the price of some customers' music has already been threatened thanks to an entirely different source: state governments. This week, a controversial proposal in the California State Assembly that would have extended the state's sales tax to include digital downloads of media...

New York State Department of Taxation and Finance Combined Instructions for Forms IT-150 and IT-201 Full-Year Resident Income Tax Returns New York State • New York City • Yonkers IT-150/201-I Instructions page 66 Sales and use taxes (State of New York) Information on paying sales and use taxes on your income tax return Line 35 of Form IT-150, or line 59 of Form IT-201 Note: Use these instructions on pages 66 through 72 only to complete either line 35 of the short Form IT-150, or line 59 of the long Form IT-201. When do you owe New York State and...

If you buy books, movies or other items from Amazon.com, be prepared to pay more soon. The online retail giant isn't raising prices. Gov. Eliot Spitzer is raising taxes - at least he hopes to. Spitzer has proposed closing a loophole in state tax law that allows out-of-state Internet retailers - Amazon.com being the biggest by far - to avoid charging sales tax to New Yorkers for online purchases. Rather than pay tax when they buy online, New York residents are supposed to account for the sales tax on their personal income tax returns. Few do, and the state loses...

Massachusetts residents may have to pay sales tax on items ordered on the internet, although officials involved in the decision say nothing definite will be decided in the immediate future. A law signed by Gov. Mitt Romney last month includes the state in the Streamlined Sales Tax Project, a group founded in March 2000 that discusses common problems with collecting sales tax, including those from internet sales, according to Tim Connolly, communications director for the Mass. Dept. of Revenue. The department will represent the state at the meetings, beginning with one held in Indianapolis on May 19 and 20. “What...

Vanity question I have regarding the taxes paid on Internet shopping. Is it standard practice for a company to tax the shipping and handling charges? The reason I'm asking I just ordered something online and the company charged my taxes based on the amount that included the shipping and handling.

WASHINGTON, (AP) -- The Senate on Thursday night approved a seven-year extension of a moratorium on state and local taxes on Internet access. The Senate voice vote came a little over a week after the House passed a bill calling for a four-year moratorium. The tax ban, first approved in 1998, is set to expire Nov. 1. Attempts in both the House and Senate to make the ban permanent in recent weeks were unsuccessful despite strong support for the idea.

WASHINGTON (AP) ―- The House on Tuesday overwhelmingly approved a four-year extension of a moratorium on state and local taxes on Internet access, despite widespread support in both parties for a permanent ban. The tax ban, first passed in 1998, is set to expire on Nov. 1. The extension exempts some states that approved taxes prior to the original enactment. The vote was 405-2. "This bill is pro consumer, pro innovation and pro technology," said Rep. Mel Watt, D-N.C., one of the bill's sponsors. The bill to extend the tax break fell short of the permanent exemption that many lawmakers...

WASHINGTON - The House on Tuesday overwhelmingly approved a four-year extension of a moratorium on state and local taxes on Internet access, despite widespread support in both parties for a permanent ban. The tax ban, first passed in 1998, is set to expire on Nov. 1. The extension exempts some states that approved taxes prior to the original enactment. The vote was 405-2. "This bill is pro consumer, pro innovation and pro technology," said Rep. Mel Watt, D-N.C., one of the bill's sponsors. The bill to extend the tax break fell short of the permanent exemption that many lawmakers favor....

WASHINGTON— The Justice Department said today that Internet service providers should be allowed to charge a fee for priority Web traffic. The agency told the Federal Communications Commission, which is reviewing high-speed Internet practices, that it is opposed to "Net neutrality," the principle that all Internet sites should be equally accessible to any Web user. Several phone and cable companies, such as AT&T Inc., Verizon Communications Inc. and Comcast Corp., have previously said they want the option to charge some users more money for loading certain content or Web sites faster than others. The Justice Department said imposing a Net...

Is the Web Tax Man Getting Closer? Signs point toward action on the long-delayed issue of collecting online taxes by Jim Milliot -- Publishers Weekly, 6/18/2007 Ever since Amazon first began selling books online, bricks-and-mortar stores have maintained that the e-tailer had an unfair economic edge since it was not required to collect sales tax in states where it has no presence. But with Amazon's rapid growth, booksellers began arguing, as far back as nine years ago, that Amazon had a legal “nexus” in most states and should be obligated to collect tax, a position Amazon has firmly and...

    Proposed Internet TaxesProspective legislation for mandatory out-of-state sales taxes could impact your trading on eBay by requiring you to collect and remit sales tax on all items sold outside your home state. Last year, eBay sellers helped fight for "Net Neutrality," but the newly elected Congress brings new challenges.   Streamlined Sales Tax Project eBay opposes raising taxes on the Internet or its uses, as well as any attempt to impose remote sales tax collection burdens on the smallest sellers who can least afford it. This is certainly not the time to impose a major new tax burden...

Beginning this week, New Jersey residents purchasing music and videos from services like Apple's iTunes and rival digital downloads e-tailers encountered something they'd previously only found at bricks-and-mortar counterparts: a sales tax. Democratic Governor Jon Corzine proposed the sales tax expansion earlier this spring to help the state to recover from a $4.5 billion budget deficit, an ABC News affiliate in New York reported recently on its Web site. The changes, along with a sales tax rate hike from 6 to 7 percent, took effect on Oct. 1. According to a CNET News.com special report completed in April, 15 states...

Records from online vendors will help the state target buyers who didn't pay levy. California consumers and retailers who thought they had dodged sales and excise taxes when they bought cigarettes from out-of-state Internet and mail-order vendors are about to get smoked out. As part of a sweeping effort to crack down on such purchases, the state Board of Equalization has obtained 450,000 invoices from out-of-state Internet tobacco sellers showing untaxed sales to California residents over the past three years. It also has secured another 65,000 shipping records showing deliveries of 250,000 packages of untaxed cigarettes to Golden State residents...

TRENTON, N.J. -- The budget dispute that closed New Jersey's government and threatens to shutter Atlantic City casinos centers on the governor's plan to increase the state sales tax. He says a 1-cent increase will earn New Jersey $1.1 billion. Lawmakers, fearing a voter backlash, either don't want to raise taxes, or want to use some of the revenue for other spending. But more than half of the money Gov. Jon S. Corzine wants to raise by increasing the tax is already owed to the state. And no one is collecting it. State estimates show New Jersey loses about $600...

WASHINGTON--Broadband providers and Internet phone companies will have to pick up the tab for the cost of building in mandatory wiretap access for police surveillance, federal regulators ruled Wednesday. The Federal Communications Commission voted unanimously to levy what likely will amount to wiretapping taxes on companies, municipalities and universities, saying it would create an incentive for them to keep costs down and that it was necessary to fight the war on terror. Universities have estimated their cost to be about $7 billion. "The first obligation is...the safety of the people," said FCC Commissioner Michael Copps, a Democrat. "This commission supports...

WASHINGTON--More Americans would be forced to pay taxes subsidizing broadband service in "unserved" locales, and cities would be free to go into the Wi-Fi business under an upcoming U.S. Senate bill. Later this week, Sen. Gordon Smith, an Oregon Republican, plans to introduce a legislative package called the Broadband for America Act of 2006, he said Tuesday morning at a conference here hosted by the National Telecommunications CooperativeAssociation, which represents small and rural carriers. Net taxes on the way? Sen. Gordon Smith's proposal would force Americans to pay more to log in. Here's why: Currently telephone companies are forced to...

Chief Assistant Corporation Counsel Wes Hanscom told a City Council panel that City Hall is preparing to sue ticket resellers who make a killing on the Internet but leave taxpayers in the lurch. The crackdown can't come soon enough for Finance Committee Chairman Edward M. Burke (14th). He believes that as much as $16 million in amusement taxes is slipping through the city's fingers because of growing Internet purchases. $4.2 mil. loss on Sox postseason? "One registered ticket broker paid $140,000 in amusement tax on White Sox postseason. EBay, it is estimated, is 20 times the size of that broker....

States Expanding Push for Internet Taxes August 31, 2005 1:42PM "Taxes that it was difficult to collect before will now be collected. And consumers will pay that," said David Quam at the National Governors Association, helping lead the five-year effort that brought together state revenue officials, legislators and business leaders. Going online to buy the latest bestseller or those photos from summer vacation may be tax free for most people today, but it won't last forever. Come this fall, 13 states will start encouraging -- though not demanding -- that online businesses collect sales taxes just as Main Street stores...

A new federal proposal that would levy stiff taxes on Internet pornographers violates constitutional guarantees of freedom of expression, legal scholars say. Sen. Blanche Lincoln, an Arkansas Democrat, characterized her bill introduced last week as a way to make the Internet a "safer place" for children. The bill would impose a 25 percent tax on the revenue of most adult-themed Web sites. "Many adult-oriented Web sites in today's online world are not only failing to keep products unsuitable for children from view, but are also pushing those products in children's faces," Lincoln said. "And it's time that we stand up...

WASHINGTON -- A Democratic lawmaker is planning to propose a new 25 percent federal tax on Internet pornography and new requirements for adult Web sites to help prevent children from looking at them. The bill, expected to be introduced next week by Sen. Blanche Lincoln, D-Ark., would impose the excise tax on transactions with for-profit adult Web sites, which typically sell monthly subscriptions to Internet users to look at pornographic photographs or videos.

The Internet sales tax issue may have reached the tipping point when 18 state tax collectors agreed upon an interstate set of sales tax rules. The tipping point, however, is still a long way from reality. Meeting in Chicago last week, the Streamlined Sales Tax Project (SSTP) took its most significant step to date to implement the collection of sales taxes on online purchases, a potential $20 billion-a-year bonanza for cash-strapped states. To bring those funds closer to state and local coffers, the SSTP officially admitted 18 states as members of the Streamlined Sales and Use Tax Agreement's (SSUTA) governing...

The arrival of April 15 doesn't mean your tax worries are over. You may owe more than you think. Online purchases from sites like Amazon.com and eBay may seem to arrive tax-free. Strictly speaking, however, purchasers are required to pay their own state's sales tax rate--the concept is called a "use tax"--and then voluntarily report the amount owed at tax time. Few do. That situation worries state tax agencies, which have long complained about individuals not volunteering how much use tax they owe from mail-order sales. The ballooning popularity of online purchases is making a bad situation worse, state officials...

Internet overseeing organisation ICANN has imposed what amounts to a $2 tax on all new domains. The organisation has just announced the launch of two new top-level domains (like .com or .org) in the form of .travel and .jobs, but the registry agreement reveals that it has put a $2 per transaction charge on every domain the companies sell or renew - in effect an internet tax. The news will be greeted with some dismay by other internet companies, already smarting over ICANN's earlier plans to introduce just a 25-cent charge. It is now quite clear that ICANN's intention is...

Data, Net tax plan divides Republicans Published: February 9, 2005, 12:24 PM PST By Declan McCullagh Staff Writer, CNET News.com TrackBack Print E-mail TalkBack update A recent congressional report saying that new taxes could be levied on all Internet and data connections is pitting two influential groups of Republicans against each other. Sixteen members of Congress have slammed a suggestion from Congress' Joint Committee on Taxation that a tax originally created to pay for the Spanish-American War could be extended to all Internet and data connections this year. In a letter to the committee sent Tuesday, the House members said...

State and local governments will be barred from taxing connections that link people to the Internet for the next three years under legislation signed Friday by President Bush. The measure blocks taxation of all types of Internet connections, from traditional dial-up services to high-speed broadband lines. "I cannot envision any time in the history of our country when it would make sense to be imposing taxes on broadband or the Internet, no matter where one is or who one may be," said Sen. George Allen, R-Va. The new law, which remains in effect until Oct. 31, 2007, will help ensure...

WASHINGTON (Reuters) - The U.S. Congress on Friday reinstated a ban on Internet access taxes after the House of Representatives agreed to extend it for another three years rather than make it permanent. By voice vote, the House passed a Senate bill that prevents state and local governments from taxing the monthly fees Internet providers like EarthLink Inc. (Nasdaq:ELNK - news) charge their customers. The Bush administration is expected to sign it into law. The ban, in place since 1998, expired one year ago amid dire predictions that tax-happy states could choke the growth of the Internet. The House voted...

The U.S. House of Representatives approved today the Senate version of a new Internet access tax moratorium, which bans state and federal tariffs on most Internet connections for the next four years. The Internet Tax Nondiscrimination Act (S. 150) extends the original Internet Tax Freedom Act of 1998 and expands the definitions of access to include dial-up, DSL, cable modems and wireless Internet connections. The first ban primarily covered dial-up access. The legislation also grandfathers states taxing access before the passage of the 1998 act and exempts for two more years two states that began taxing non-dialup access after the...

UN proposes email tax The United Nations wants email users to subsidise the extension of the Internet to Third World countries, according to a report released by the UN Development Programme earlier this week. Essentially, the report calls on governments to introduce legislation that would require Net users to pay a tax of one US cent on every 100 emails they send. Such is the volume of email that, had such a scheme been introduced in 1996, it would have generated $70 billion in that year alone. Given the quantity of spam we're now all being subjected to, the mind...

WASHINGTON (Reuters) - State and local governments in the United States may not lose as much money as they previously thought when Internet retailers fail to collect sales tax, according to a new University of Tennessee study released on Thursday. Online shopping and electronic commerce have not been as robust as anticipated years ago, leading researchers, hired by two national groups representing state officials, to lower their estimate of sales tax revenue losses by $26 billion in 2006. "The experience of the last several years indicated that e-commerce has been a less robust channel for transacting goods and services than...

It was five years ago today... A tax on email to improve the lot of those less fortunate than ourselves? It's either a very bright idea or the product of some seriously fantasist thinking: UN proposes email tax By Tony Smith Published Wednesday 14th July 1999 11:46 GMT The United Nations wants email users to subsidise the extension of the Internet to Third World countries, according to a report released by the UN Development Programme earlier this week. Essentially, the report calls on governments to introduce legislation that would require Net users to pay a tax of one US cent...

<p>Should Internet phone calls receive special protection from regulations? We ask Sen. John E. Sununu about his proposal to limit state taxes and regulations on VOIP.</p> <p>Should Internet phone calls receive special protection from regulations? That’s the question that Sen. John E. Sununu (R., N.H.) has posed to telecom policy makers.</p>

Roll call vote of bill to better collect tax on Internet, catalogue buys The Associated Press 5/20/2004, 2:25 p.m. ET (AP) — The state House voted 78-26 to approve the main bill in a package of legislation aimed at better collecting the sales and use tax on Internet and catalog purchases. Forty-three Democrats voted for it with 35 Republicans. One Democrat voted against it with 25 Republicans. Five representatives didn't vote: three Republicans and two Democrats. Name Prty Hometown Dist Vote Frank Accavitti D Eastpointe 42 Y Daniel Acciavatti R Chesterfield 32 N Stephen Adamini D Marquette 109 Y Fran...

<p>Finally, a victory for the taxpayer. At least a partial one. Last week the Senate approved compromise legislation crafted by Sen. John McCain, Arizona Republican (yes, Mr. McCain was on the side of the angels), to extend the ban on Internet taxes four years through 2008. President Bush and Sen. George Allen, Virginia Republican, who rates four stars for unwavering support for keeping cyberspace free of taxes, favored a permanent ban, but a four-year extension keeps Internet users at arm's length from the Internal Revenue Service and local tax collectors for least the foreseeable future.</p>

WASHINGTON — Senators may vote Thursday on whether and for how long to extend a ban on taxing various ways consumers connect to the World Wide Web (search). Lawmakers failed to reach a compromise Tuesday on renewing the Internet access tax moratorium (search), which was first enacted in 1998 during the age of dial-up, renewed in 2001 and expired in November.

<p>President Bush, hunting for votes in hotly contested Sun Belt states, said Friday his administration is working toward wiring homes throughout America with high-speed Internet access by 2007.</p> <p>"We've got to make sure this country's on the leading edge of broadband technology," Bush said. It is vital, he added, to open "new highways of knowledge" to spread innovations in education, medicine and other areas, and keep the country competitive in global trade.</p>

<p>Arizona is stepping up its efforts to collect an obscure type of sales tax that applies to purchases made outside state borders, including Internet transactions.</p> <p>Known as use taxes, these levies pertain to tangible goods bought by local residents and businesses outside Arizona for which sales tax hasn't been collected.</p>

<p>The nation's major retailers are moving toward an effective system of collecting legitimate state sales and use taxes on purchases made over the Internet. But Michigan is not participating in the process, only watching.</p> <p>That's because the state's authorization to join the national Streamlined Sales Tax Project expired in December 2002. Michigan needs to rejoin the effort by July 1 or risk being left out in the cold. Given its budget situation, that would be dumb. Estimates of the revenue the state is losing due to unimposed sales taxes on Internet purchases run to more than $250 million a year.</p>

States Move To Tax Internet Sales By TechWeb News Faced with the loss of billions of dollars in telephony taxes because of the ban on Internet-access taxes, some states are now moving to collect sales tax on goods purchased over the Internet. The nation's two largest states--California and New York--have added lines to their state income-tax forms this year requiring taxpayers to declare sales taxes owed on out-of-state purchases. The tax figure is not a trifling amount: The National Governors Association estimates $35 billion will be lost this year from Web purchases on which no taxes were paid. At the...

Remember that dining room table you bought at Ikea in Paramus, N.J.? Or the Hummel figurine you snagged for cheap on eBay? If you're like most people, you probably didn't pay New York State sales tax on those items. But beware: The tax man is coming. Meet Line 56, the new place on the state's income tax form where New Yorkers must now declare unpaid sales and use taxes. "This thing is going to be an administrative nightmare," bemoaned Stuart Buxbaum, a certified public accountant in Nanuet, Rockland County. "It is just mind-boggling." The state Legislature's 2003-04 budget created the...

Email this Story WILMINGTON, Del. (AP) - Sen. Tom Carper wants to preserve Delaware's reputation as the home of tax-free shopping by slapping an Internet sales tax on online shoppers in other states. More and more Americans are discovering that online shopping can be quick, convenient and, in many cases, tax free, since many Internet retailers don't charge sales tax. Thus, residents of Maryland, Pennsylvania, New Jersey and other nearby states have less incentive to drive to Delaware when they can buy merchandise tax-free with a few strokes on a computer keyboard. Alarmed by the growing trend, Carper (D-Del.) is...

I heard about this on the radio WBEN 930-AM yesterday. NYS is now adding a line on tax forms IT-200 and IT-201 tax forms for the reporting and payment of tax for items purchased on the Internet. From the link above: "Use tax A new line will be included on the personal income tax return for taxpayers to report unpaid sales and compensating use taxes imposed pursuant to Articles 28 and 29 of the Tax Law. These taxes apply in situations where New York State or locak sales tax is not collected at the time a purchase of taxable property...

WASHINGTON -- Online shoppers in more than 20 states may soon pay sales taxes on their purchases if Congress passes pending legislation. Under the proposed Streamlined Sales and Use Tax Act, out-of-state merchants and online vendors must collect sales tax on goods shipped to some states. The key issue is whether buyers live in a state that has adopted the interstate sales and use tax program called the Streamlined Sales and Use Tax Agreement (see chart for status of states). Currently, 45 states and the District of Columbia impose sales and use taxes on purchases. Of these, 35 states have...

<p>Over the past few weeks, every e-commerce entrepreneur and Internet innovator has been breathlessly watching the congressional debate on whether we should lift the moratorium on Internet sales taxes.</p> <p>Asking this question now is like asking Mrs. Lincoln about the play. To tax or not to tax will never be an appropriate question, simply because the net gains in tax collections (albeit in the billions) will never be greater than the cost to e-commerce entrepreneurship and innovation and the jobs and wealth produced through their efforts.</p>

<p>The Internet Tax Non-discrimination Act, which would permanently prohibit taxes on the Internet, was recently scheduled for a vote. Unfortunately, the measure was pulled from the Senate floor after opponents promised a prolonged fight to permit states to impose new access taxes on the Internet.</p>

WASHINGTON -- A proposal to extend a federal ban on Internet access taxes is dead for the year, as the Senate was unable to reach an agreement, officials said Tuesday. Bob Stevenson, a spokesman for Senate Majority Leader Bill Frist, R-Tenn., said senators were unable to reach a compromise to allow an extension of the ban that expired Nov. 1. The Senate is wrapping up business for the year and is moving toward adjournment. The ban, first passed in 1998, prevents state and local governments from taxing Internet access services such as America Online and Earthlink. It also limits state...

Don't strangle the Net Posted: November 21, 20031:00 a.m. Eastern © 2003 WorldNetDaily.com Unless the Senate acts unexpectedly today to extend the moratorium on Internet taxation, states and other local taxing jurisdictions will almost certainly begin strangling and regulating cyber-commerce. If you thought the Internet experienced a bust in 2000, you ain't seen nothin' yet. It may have been the moratorium that allowed the Internet to become the pervasive medium it has become in the last three years. There are many special interests – and governments – that would like to see that mini-boom come to a rapid end. The midnight hour...

Action Alert Tell the Senate to Pass the Internet Tax Moratorium. Stop the Effort to Tax Your DSL, Cable Modem, or Dial-up Access America depends on the Internet for communication and economic growth. That's why the Senate is ready to pass legislation (S. 150) that would permanently prevent state and local governments from taxing your Internet access. Unfortunately, some big spending Senators want to end the current moratorium, which expired on November 1, 2003. If the ban ends, greedy state and local governments will be able to put another hand in your pockets! Your Message This system requires that you...

<p>Senate leaders are trying to find a way to extend a ban on Internet taxation that expired Nov. 1. On Friday, a vote on the moratorium was canceled in response to a filibuster threat led by freshman Republican Sens. Lamar Alexander of Tennessee and George Voinovich of Ohio. Over the past few days, various compromises were floated to no avail. If a deal can be reached, the ban would continue to prohibit multistate taxes on Internet sales, higher taxes for Internet sales than traditional retail sales, new taxes on Internet services and taxes on Internet access. Since 1998, this tax ban allowed the vitality of the Internet to flourish. Failing to extend this freedom threatens to ruin a good thing.</p>

<p>The contrast between two of Virginia's leading 2006 Senate candidates could hardly be more stark. While Republican George Allen is leading the fight in the Senate to ensure that the Internet remains tax-free, a potential challenger, Gov. Mark Warner, thinks new Internet taxes are a good idea. Since early this year, Mr. Warner has been saying that state tax revenues must increase to pay for services like public education, and he has raised the possibility of taxes on Internet retail sales. By contrast, Mr. Allen has been leading the fight for legislation to resume the five-year moratorium on taxing Internet sales, which expired Nov. 1. The major arguments made by Mr. Warner and other supporters of Internet taxes are as follows: 1) The taxes are necessary to enable state and local governments to balance their budgets; and 2) Internet retailers will have an unfair competitive advantage if they can avoid these taxes. The problem with the first argument is that, according to statistics compiled by the Commerce Department, state and local governments collected more than $870 billion in revenue in 2002 — an increase of more than one-fourth in state and local revenue over the past 10 years. In other words, if politicians like Mr. Warner want to balance their books, they'd be well advised to concentrate on spending restraint instead of constantly demanding higher taxes. Major flaws in the second argument include the fact that shipping and handling costs often cancel out any price advantage enjoyed by Internet retailers who are exempt from sales taxes. Also, Internet firms often pay millions of dollars worth of telecommunications taxes that local brick-front stores do not. Moreover, it hardly enhances tax fairness to force companies that sell things over the Internet to be hit with state and local taxes, which go to pay for local services like fire and police protection, which they don't use. Taxing Internet sales would also place a heavy burden on Internet firms. "Why should a company be forced by the government to become a tax collector for more than 30,000 tax jurisdictions around the country? How many 'Mom and Pop' Internet sites will go out of business if that extraordinary business cost is forced upon them?" asks the National Taxpayers Union. "If that expense doesn't put them out of business, then the cost of defending themselves against countless lawsuits from state governments claiming they didn't collect a sufficient amount in taxes surely will." By allowing state and local politicians like Mr. Warner to collect these new taxes to get their governments out of debt, we will be hampering the growth of the Internet. That's bad public policy. The good news is that, if Mr. Warner continues to advocate such policies, any 2006 Senate campaign will almost certainly turn out like his failed 1996 Senate bid, where he lost to Sen. John Warner.</p>