Internet tax moratorium

The Internet Tax Moratorium prohibits (1) new taxes on Internet access services, and (2) multiple or discriminatory taxes on Internet commerce. This moratorium was created by the Internet Tax Freedom Act of 1998 (ITFA) and had expired on October 21, 2001. Congress extended the “Internet Tax Moratorium” through November 1, 2003, with P.L. 107-75, enacted on November 28, 2001. The moratorium was extended for an additional four years, through November 1, 2007, by P.L. 108-435, enacted on December 3, 2004.