Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).
Amends the Internet Tax Freedom Act to make permanent the moratorium on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
Prohibits states, local governments, and private owners of airports from imposing any tax, fee, or other charge on amounts charged or retained for facilitating the booking of air transportation, hotel accommodations, car rental or other travel-related services.