Internet Tax Nondiscrimination Act 2004

The Internet Tax Nondiscrimination Act, Public Law 108-435, makes permanent the moratorium on taxes on internet access and multiple discriminatory taxes on electronic commerce imposed by the Internet Tax Freedom Act. The act extends the moratorium until November 1, 2007, and provides grandfathering for states that tax internet access prior to October 1998 or November 2003. It also excludes universal service fees, 911 services fees, and voice services over the internet from taxation.