A couple of items caught my eye in this bill that was signed to extend the moratorium on taxing Internet access. One has to do with sales taxes and the other with state income taxes.
Here's one provision that impacts sales taxes:
"Internet access" does not include voice, audio or video programming, or other products and services using Internet protocol for which there is a charge, regardless of whether the charge is bundled with charges for "Internet access."
In other words, it looks like video downloading services,VOIP, etc. would not be federally defined as "Internet Access". So it would then be open season by the states on these services.
We have a copy of the actual law, we can .pdf to you if you would like it. Just ask.