121 STAT. 1024
PUBLIC LAW 110–108—OCT. 31, 2007
Public Law 110–108 110th Congress An Act Oct. 31, 2007 [H.R. 3678] Internet Tax Freedom Act Amendments Act of 2007. Communications and telecommunications. 47 USC 609 note.
To amend the Internet Tax Freedom Act to extend the moratorium on certain taxes relating to the Internet and to electronic commerce.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE.
This Act may be cited as the ‘‘Internet Tax Freedom Act Amendments Act of 2007’’. SEC. 2. MORATORIUM.
The Internet Tax Freedom Act (47 U.S.C. 151 note) is amended— (1) in section 1101(a) by striking ‘‘2007’’ and inserting ‘‘2014’’, and (2) in section 1104(a)(2)(A) by striking ‘‘2007’’ and inserting ‘‘2014’’. SEC. 3. GRANDFATHERING OF STATES THAT TAX INTERNET ACCESS.
Effective date.
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Section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended by adding at the end the following: ‘‘(c) APPLICATION OF DEFINITION.— ‘‘(1) IN GENERAL.—Effective as of November 1, 2003— ‘‘(A) for purposes of subsection (a), the term ‘Internet access’ shall have the meaning given such term by section 1104(5) of this Act, as enacted on October 21, 1998; and ‘‘(B) for purposes of subsection (b), the term ‘Internet access’ shall have the meaning given such term by section 1104(5) of this Act as enacted on October 21, 1998, and amended by section 2(c) of the Internet Tax Nondiscrimination Act (Public Law 108–435). ‘‘(2) EXCEPTIONS.—Paragraph (1) shall not apply until June 30, 2008, to a tax on Internet access that is— ‘‘(A) generally imposed and actually enforced on telecommunications service purchased, used, or sold by a provider of Internet access, but only if the appropriate administrative agency of a State or political subdivision thereof issued a public ruling prior to July 1, 2007, that applied such tax to such service in a manner that is inconsistent with paragraph (1); or ‘‘(B) the subject of litigation instituted in a judicial court of competent jurisdiction prior to July 1, 2007, in which a State or political subdivision is seeking to enforce, in a manner that is inconsistent with paragraph (1), such
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