Extended moratorium on internet taxes.

• Author: Laffie, Lesli S.
• Position: Legislation

On Dec. 3, 2004, President Bush signed into law the Internet Tax Nondiscrimination Act, which retroactively reinstates, through Nov. 1, 2007, a previously expired ban on Internet access taxes. The bill broadly defines exempt Internet access.

However, states and cities can continue to collect taxes on telephone services for calls made over the web. States already collecting taxes on Internet access can...