| Jurisdiction | |||
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| Title | Internet Tax Freedom Act Amendments Act of 2007 | ||
| Instrument Number | 110-108 | GLIN ID | 203953 |
| Instrument Class |
Public Law ![]() Find Additional Information
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Issuance Date | 31/10/2007 |
| Publication |
United States Statutes at Large ![]() Find Additional Information
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| Publication Issue Number |
121 Stat. 1024 ![]() Find Additional Information
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Publication Date | 31/10/2007 |
| Publication Specifics | |||
| Related Legal Resources |
Related to Legislative Record:
Internet Tax Freedom Act Amendments Act of 2007
(GLIN ID 205769)
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Summary (English) |
The Internet Tax Freedom Act Amendments Act of 2007 (Public Law 110-108, 121 Stat. 1024-1027) amends the Internet Tax Freedom Act to: (1) extend until 1 November 2011, the moratorium on state and local taxation of Internet access and electronic commerce and the exemption from such moratorium for states with previously enacted Internet tax laws (grandfather provisions); (2) restrict the authority of certain states claiming an exemption from the moratorium under the Internet Tax Nondiscrimination Act of 2004 to impose Internet access taxes after 1 November 2007; (3) expand the definition of "Internet access" to include related communication services (e.g., e-mails and instant messaging) and redefine "telecommunications" to include unregulated non-utility telecommunications (e.g., cable service); and (4) allow a specific exception to the moratorium for certain state business taxes enacted between 20 June 2005, and 1 November 2007, that do not tax Internet access. (Bill: H.R. 3678)
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| Full Texts | English | Full Text 1 - 110-108 (70.31kb) (PDF Help) | |
| Full Text Security Policy | |||
| External References | No external references available | ||
| Subject Terms |
Broadcasting ;
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Cable television ;
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Commerce and industry ;
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Communications ;
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Corporations ;
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Electronic mail ;
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Internet ;
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Small businesses ;
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Taxation ;
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