As the days tick down to Halloween -- and the formal expiration of the Internet tax moratorium -- there’s a strong feeling of deja vu in Washington. It’s like we’ve all been through this before.

We have. In 2004. And 2001. The periodic last-minute extension of the moratorium has become a regular feature of Washington’s political life. Which leads many to wonder: Why not just make the tax ban permanent?

The arguments for restrictions on state and local taxes are strong (they are summarized in a new Heritage Foundation paper just released this week). But still, policymakers seem reluctant to take the plunge toward permanence, with the House voting last week for yet another temporary extension.

Opponents -- such as Tennessee’s Lamar Alexander -- have argued strenuously against anything more long-lasting. With the Internet changing so quickly, it doesn’t make sense to write Internet tax policy into stone, they argue.

But it’s hard to believe that many are actually convinced by this. After all, with nine years’ experience with the moratorium, this is hardly an experimental policy. And Congress always keeps the option of changing things if the needs arise. Just look at the amount of tinkering that goes on with the rest of the tax code.