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(Nov 02, 2007) On October 31, President Bush signed into law the Internet Tax Freedom Act Amendments Act of 2007. The act extends a moratorium on state and local taxation of Internet access services through November 1, 2014. The moratorium was first enacted in 1998, and was renewed in 2001 and 2004, but was due to expire on November 1, 2007. A grandfather clause in the legislation permits states that taxed Internet access prior to the original 1998 law to continue to do so. The law provides that phone and television services delivered online are taxable, but services related to Internet access such as instant messaging, e-mail, and personal online data storage are not. (Internet Tax Freedom Act Amendments Act of 2007, Public Law No. 110-108, 121 Stat. 1024, available at

Author: Luis Acosta More by this author
Topic: Communications More on this topic
Jurisdiction: United States More about this jurisdiction

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Last updated: 11/02/2007