1. after the Tennessee courts ruled that Internet access is not considered a taxable telecommunication service. For details see "S. 150 Internet Tax Nondiscrimination Act;The CBO estimate included Tennessee which stopped collecting on,2003
2. Internet Access Tax Moratorium: Revenue Impacts Will Vary by State, GAO-06-273;Government Accountability Office,2006
3. A 'Third Way' on Network Neutrality;D Robert;The Information Technology and Innovation Foundation,2006