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The Internet Access Tax Moratorium Act bars taxes on Internet access services provided to end users, meaning taxes on the service of providing Internet access. The law also bars taxes on whatever an access provider reasonably bundles with access, including e-mail and digital subscriber line (DSL) services.
The moratorium does not bar taxes on acquired services, such as high-speed communications capacity over fiber acquired by Internet service providers (ISP) and used to deliver Internet access. However, some states and providers have construed the moratorium as barring taxation of acquired services.