“An ISP does not engage with these policy objectives when it is merely providing the mode of transmission,” the court ruled as it dismissed the challenge.

“ISPs provide Internet access to end-users. When providing access to the Internet, which is the only function of ISPs placed in issue by the reference question, they take no part in the selection, origination, or packaging of content.”

If the court had decided the Internet providers were broadcasting, they could have been subject to levies in the same way video distributors, such as cable and satellite companies, are charged.

So if an ISP provides content, not merely the mode of transmission, they get hit.  Now would you like to be a common carrier?