What effect does the Internet Tax Nondiscrimination Act have on the taxation of DSL?

What effect does the Internet Tax Nondiscrimination Act have on the taxation of Digital Subscriber Line (DSL)?

We have determined that DSL services remain subject to tax through November 1, 2007.  If you make taxable sales of DSL service, you are required to continue remitting tax to us under the Telecommunications Excise Tax, Simplified Municipal Telecommunications Tax, and Telecommunications Infrastructure Maintenance Fee Acts. 

If you make taxable sales of DSL service and failed to report and pay the tax, you must file an amended return for all applicable reporting periods and pay any additional tax owed.  We will bill you for any penalties and interest you may owe, or if you prefer, you can calculate and pay the entire amount you owe. 

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