Internet Tax Non-Discrimination Act of 2003

Citation: Internet Tax Non-Discrimination Act of 2003 (P.L. 108-435).

The Internet Tax Non-Discrimination Act of 2003:


 * 1) extended the e-commerce tax moratorium for four years, from November 1, 2003 through November 1, 2007;


 * 1) expanded the definition of Internet access to include both providers and buyers of Internet access;


 * 1) grandfathered through November 1, 2007, Internet access taxes enforced before October 1, 1998;


 * 1) similarly grandfathered through November 1, 2005 Internet access taxes enforced before November 1, 2003; and


 * 1) excluded Voice Over Internet Protocol (VoIP) and similar voice services.