S.Amdt. 3066

1. Inserts new text wherever appropriate

   Inserts

   Inserted: SEC. . RESTORATION OF EXISTING DEFINITION OF INTERNET ACCESS.

   Inserted: (a) In General.--

   Inserted: (1) Paragraph (3)(D) of section 1101(d) (as redesignated by section 2(b)(1) of this Act) is amended by striking the second sentence and inserting "Such term does not include telecommunications services.".

   Inserted: (2) Paragraph (5) of section 1105 (as redesignated by section 3(1) of this Act) is amended by striking the second sentence and inserting "Such term does not include telecommunications services.".

   Inserted: (b) Effective Date.--The amendments made by subsection (a) shall take effect on November 3, 2003.

   Inserted: SEC. . LIMITATION ON TAXATION OF TELECOMMUNICATIONS SERVICES RELATED TO ADVANCED TELECOMMUNICATIONS CAPABILITY.

   Inserted: Notwithstanding any provision of the Internet Tax Freedom Act (47 U.S.C. 151 note) to the contrary, no State or political subdivision thereof may impose a tax on the retail provision of advanced telecommunications capability (as defined in section 706(c)(1) of the Telecommunications Act of 1996 (47 U.S.C. 157 note)) to consumers during the period specified in section 1101(a) of that Act.

   Inserted: SEC. . VOIP AND BROADBAND TELEPHONY EXCLUSION.

   Inserted: Section 1101(a) of the Internet Tax Freedom Act (47 U.S.C. 151 note) shall not apply to the imposition or collection of any tax, fee, or charge on a service advertised or offered to consumers for the provision of realtime voice telecommunications regardless of whether such service employs circuit-switched technology, packet switched technology, or any successor technology or transmission protocol.

   Inserted: SEC. . GRANDFATHERING OF EXISTING TAXES.

   Inserted: (a) In General.--Section 1104 of the Internet Tax Freedom Act (47 U.S.C. 151 note) is amended to read as follows:

   Inserted: "SEC. 1104. EXCEPTIONS FOR CERTAIN TAXES.

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   Inserted: "(a) Pre-October, 1998, Taxes.--Section 1101(a) does not apply to a tax on Internet access (as that term was defined in section 1104(5) of this Act as that section was in effect on the day before the date of enactment of the Internet Tax Ban Extension and Improvement Act) that was generally imposed and actually enforced prior to October 1, 1998, if, before that date, the tax was authorized by statute and either--

   Inserted: "(1) a provider of Internet access services had a reasonable opportunity to know by virtue of a rule or other public proclamation made by the appropriate administrative agency of the State or political subdivision thereof, that such agency has interpreted and applied such tax to Internet access services; or

   Inserted: "(2) a State or political subdivision thereof generally collected such tax on charges for Internet access.

   Inserted: "(b) Taxes on Telecommunications Services.--Section 1101(a) does not apply to a tax on Internet access that was generally imposed and actually enforced as of November 1, 2003, if, as of that date, the tax was authorized by statute and either--

   Inserted: "(1) a provider of Internet access services had a reasonable opportunity to know by virtue of a rule or other public proclamation made by the appropriate administrative agency of the State or political subdivision thereof, that such agency has interpreted and applied such tax to Internet access services; or

   Inserted: "(2) a State or political subdivision thereof generally collected such tax on charges for Internet access service.".

   Inserted: (b) Effective Date.--The amendment made by subsection (a) takes effect on November 3, 2003.

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   Original wording

   At the appropriate place, insert the following:

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As printed