§ 24-79-102 — Limitation on sources of revenue

(1) From May 1, 1998, to and
including April 30, 2001, there shall be a temporary moratorium during which the
state shall not impose, assess, or collect any tax, regulation, fee, or charge upon:

(a) The direct charges for provision of internet access services; or

(b) Any provider of internet access services as a means of collecting sales or
use taxes from persons who purchase taxable property or services through use of
the internet unless such provider acts as a vendor of taxable property or services.

(1.5) On and after April 30, 2001, the state shall not impose, assess, or collect
any tax, regulation, fee, or charge upon:

(a) The direct charges for provision of internet access services, whether
offered separately or as part of a package or bundle of services; or

(b) Any provider of internet access services as a means of collecting sales or
use taxes from persons who purchase taxable property or services through use of
the internet unless such provider acts as a vendor of taxable property or services.

(2) As used in this section:

(a) Internet means the international computer network consisting of
federal and nonfederal, interoperable, packet-controlled, switched data networks.

(b) Internet access services means services that provide or enable
computer access by multiple users to the internet, but shall not include that portion
of packaged or bundled services providing phone or television cable services when
the package or bundle includes the sale of internet access services.

Legislative History

Source: L. 98: Entire article added, p. 734, � 1, effective May 18. L. 2000: (1.5) added and (2)(b) amended, p. 734, � 1, effective August 2.