President Barack Obama signed federal legislation that extends the Internet Tax Freedom Act (ITFA) through December 14, 2014. The moratorium was set to expire on November 1, 2014. The ITFA bars state and local government from imposing discriminatory or multiple taxes on electronic commerce and taxes on internet access.
The Internet Tax Freedom Act does NOT bar states from imposing sales/use tax on purchases made via the internet, only from imposing discriminatory or multiple taxes. So, if a purchase is subject to sales/use tax at a brick and mortar location in a state, a purchase of the same item made online and shipped to that same state would also be subject to sales/use tax at the same rate.
Please contact your state and local tax professional if you have any questions.