PUBLIC LAW 110–108—OCT. 31, 2007
121 STAT. 1025
tax on telecommunications service purchased, used, or sold by a provider of Internet access. ‘‘(3) NO INFERENCE.—No inference of legislative construction shall be drawn from this subsection or the amendments to section 1105(5) made by the Internet Tax Freedom Act Amendments Act of 2007 for any period prior to June 30, 2008, with respect to any tax subject to the exceptions described in subparagraphs (A) and (B) of paragraph (2).’’. SEC. 4. DEFINITIONS.
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Section 1105 of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended— (1) in paragraph (1) by striking ‘‘services’’, (2) by amending paragraph (5) to read as follows: ‘‘(5) INTERNET ACCESS.—The term ‘Internet access’— ‘‘(A) means a service that enables users to connect to the Internet to access content, information, or other services offered over the Internet; ‘‘(B) includes the purchase, use or sale of telecommunications by a provider of a service described in subparagraph (A) to the extent such telecommunications are purchased, used or sold— ‘‘(i) to provide such service; or ‘‘(ii) to otherwise enable users to access content, information or other services offered over the Internet; ‘‘(C) includes services that are incidental to the provision of the service described in subparagraph (A) when furnished to users as part of such service, such as a home page, electronic mail and instant messaging (including voice- and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity; ‘‘(D) does not include voice, audio or video programming, or other products and services (except services described in subparagraph (A), (B), (C), or (E)) that utilize Internet protocol or any successor protocol and for which there is a charge, regardless of whether such charge is separately stated or aggregated with the charge for services described in subparagraph (A), (B), (C), or (E); and ‘‘(E) includes a homepage, electronic mail and instant messaging (including voice- and video-capable electronic mail and instant messaging), video clips, and personal electronic storage capacity, that are provided independently or not packaged with Internet access.’’; (3) by amending paragraph (9) to read as follows: ‘‘(9) TELECOMMUNICATIONS.—The term ‘telecommunications’ means ‘telecommunications’ as such term is defined in section 3(43) of the Communications Act of 1934 (47 U.S.C. 153(43)) and ‘telecommunications service’ as such term is defined in section 3(46) of such Act (47 U.S.C. 153(46)), and includes communications services (as defined in section 4251 of the Internal Revenue Code of 1986 (26 U.S.C. 4251)).’’, and (4) in paragraph (10) by adding at the end the following: ‘‘(C) SPECIFIC EXCEPTION.— ‘‘(i) SPECIFIED TAXES.—Effective November 1, 2007, the term ‘tax on Internet access’ also does not include a State tax expressly levied on commercial activity,
VerDate Aug 31 2005
13:52 Jan 23, 2009