Internet Tax Non-Discrimination Act of 2003

Citation

Internet Tax Non-Discrimination Act of 2003, Pub. L. No. 108-435.

Overview

The Act extended the Internet tax moratorium through November 1, 2003. Among its provisions, the Act:

1. extended the e-commerce tax moratorium for four years, from November 1, 2003 through November 1, 2007;
2. expanded the definition of Internet access to include both providers and buyers of Internet access;
3. grandfathered through November 1, 2007, Internet access taxes enforced before October 1, 1998;
4. similarly grandfathered through November 1, 2005 Internet access taxes enforced before November 1, 2003; and
5. excluded Voice Over Internet Protocol (VoIP) and similar voice services.