April 29, 2004(Key vote)
Title: Internet Access Tax Bill
Vote Smart's Synopsis:
Vote to pass a bill to extend the Internet tax moratorium.
Amends the Internet Tax Freedom Act to make the moratorium on taxes on Internet access and certain taxes on electronic commerce permanent until November 7, 2007 (Sec. 2).
Permits taxation on Internet access in cases where charges on Internet use cannot be differentiated from telecommunications service charges (Sec. 4).
Permits taxation on Voice Over Internet Protocol services (Sec. 6).
Requires the Comptroller General to study and report to congressional committees on the impact of the Internet tax moratorium on state and local government revenues and on the deployment and adoption of broadband technologies for Internet access throughout the United States (Sec. 7).