Signed into law on December 3, 2004, by George W. Bush, it extended until 2007 the then-current moratorium on new and discriminatory taxes on the Internet.
It also extended the federal prohibition against state and local Internet access taxes until November 2007.
The law's primary supporters were Representative Christopher Cox (R-California) and Senator Ron Wyden (D-Oregon),[1] as well as Senator George Allen (R-Virginia).
The Commission was chaired by then-Virginia Governor James S. Gilmore, III, who led a coalition of Commission members to issue a final report opposing taxation of the Internet and eliminating federal telephone taxes, among other ideas.
It extended the prohibitions against multiple and discriminatory taxes on electronic commerce until November 1, 2014.