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Title Internet Tax Freedom Act Amendments Act of 2007
Instrument Number 110-108 GLIN ID 203953
Instrument Class Issuance Date 31/10/2007
Publication
Publication Issue Number 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)
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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Summary record last updated on 31/03/2008