Cell Phone Tax Moratorium Act of 2007

Cell Phone Tax Moratorium Act of 2007 - Prohibits states from imposing any new discriminatory tax on mobile services (cell phones), mobile services providers, or mobile services property for three years after enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property which is not generally imposed on other types of services or property or is generally imposed at a lower rate.