Citation Edit

Internet Tax Non-Discrimination Act of 2003, Pub. L. No. 108-435.

Overview Edit

The Act extended the Internet tax moratorium through November 1, 2003. Among its provisions, the Act:

  1. extended the e-commerce tax moratorium for four years, from November 1, 2003 through November 1, 2007;
  2. expanded the definition of Internet access to include both providers and buyers of Internet access;
  3. grandfathered through November 1, 2007, Internet access taxes enforced before October 1, 1998;
  4. similarly grandfathered through November 1, 2005 Internet access taxes enforced before November 1, 2003; and
  5. excluded Voice Over Internet Protocol (VoIP) and similar voice services.

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