CIS/Index
Copyright © 2000, Congressional Information
Service, Inc.
1 CIS H 52139
TITLE:
Internet Tax Reform and Reduction Act of 2000, Internet
Tax Simplification Act of 2000 and Fair and Equitable Interstate
Tax Compact Simplification Act of 2000
CIS-NO:
2001-H521-39
SOURCE: Committee on the Judiciary. House
DOC-TYPE: Hearing Retrieve
the full text of testimony
DATE: May 17, June 29, 2000
LENGTH: iv+195 p.
CONG-SESS: 106-2
ITEM-NO: 1020-A;
1020-B
SUDOC: Y4.J89/1:106/146
CIS DOCUMENT ON DEMAND:
1-800-227-2477 (Full Text Reproductions)
GPO-STOCK-NO:
552-070-26393-4.
SUMMARY:
Committee Serial No. 146.
Hearings before the Subcom on Commercial and Administrative Law to consider H.R.
4267, the Internet Tax Reform and Reduction Act of 2000, H.R.
4460, the Internet Tax Simplification Act of 2000, and H.R.
4462, the Fair and Equitable Interstate Tax Compact
Simplification Act of 2000, all to amend the Internet Tax
Freedom Act to extend through 2006 the moratorium on State and local government
imposition of any Internet access tax or any
multiple or discriminatory tax on electronic commerce; and to
authorize State and local governments to develop standard sales
and use taxes for Internet commerce.
H.R. 4267 and H.R. 4460 also amend the Trade Act of 1974.
Supplementary material (p. 85-90, 193-195) includes submitted
statements.
CONTENT-NOTATION: Internet
transactions taxation, restrictions extension and State and local
standardization measures authorization
BILLS: 106
H.R. 4267; 106
H.R. 4460; 106
H.R. 4462
DESCRIPTORS:
SUBCOM ON COMMERCIAL AND ADMINISTRATIVE LAW. HOUSE;
INTERNET; FEDERAL-STATE RELATIONS; FEDERAL-LOCAL RELATIONS;
STATE AND LOCAL TAXES; INTERSTATE COMMERCE; INTERNET
TAX REFORM AND REDUCTION ACT; INTERNET TAX
SIMPLIFICATION ACT; FAIR AND EQUITABLE INTERSTATE TAX COMPACT
SIMPLIFICATION ACT; INTERNET TAX FREEDOM ACT; TRADE ACT
01-H521-39 TESTIMONY NO: 1 May 17, 2000 p. 13-73
WITNESSES (and witness notations):
KIRK,
RONALD (Mayor, Dallas, Tex.; representing Advisory Commission on Electronic
Commerce (ACEC))
HARRIS, PAUL C. (State Representative,
Virginia)
LEBRUN, GENE N. (Immediate Past President,
National Conference of Commissioners on Uniform State Laws)
NORQUIST, GROVER G. (President, Americans for
Tax Reform)
SOKUL, STANLEY S.
(Independent Consultant, Association of Interactive Media; all also representing
ACEC)
STATEMENTS AND DISCUSSION:
Differing
views on tax policy proposals regarding State and local
imposition of taxes on Internet commerce; issues related to
Internet commerce taxation.
CONTENT NOTATION:
Internet transactions taxation,
restrictions extension and State and local standardization measures
authorization
TESTIMONY DESCRIPTORS:
NATIONAL CONFERENCE OF COMMISSIONERS ON UNIFORM STATE
LAWS; ADVISORY COMMISSION ON ELECTRONIC COMMERCE
01-H521-39 TESTIMONY NO: 2 June 29, 2000 p. 81-85, 90-121
WITNESSES (and witness notations):
HAYNES,
RAY (State Senator, California; representing American Legislative Exchange
Council)
SOUTHCOMBE, R. MICHAEL (Chairman, Idaho
Tax Commission; also representing Multistate
Tax Commission)
VIKEN, GARY R.
(Secretary, South Dakota Department of Revenue; also representing Federation of
Tax Administrators)
STRAIN, RODNEY, JR.
(Sheriff and Ex-Officio Tax Collector, St. Tammany Parish,
Covington, La)
STATEMENTS AND DISCUSSION:
Anticipated impact of Internet taxation
on State and local governments; elaboration on Internet
commerce taxation issues.
CONTENT NOTATION:
Internet transactions taxation,
restrictions extension and State and local standardization measures
authorization
TESTIMONY DESCRIPTORS:
AMERICAN LEGISLATIVE EXCHANGE COUNCIL
01-H521-39 TESTIMONY NO: 3 June 29, 2000 p.
122-166
WITNESSES (and witness notations):
STEMBERG, TOM (CEO, Staples, Inc)
RAPPAPORT, GARY (President and CEO, Rappaport Companies;
representing International Council of Shopping Centers)
BENHAM, ROBERT (Owner and President, Balliet's;
representing National Retail Federation)
DOERFLER, KATRINA
(Manager, Tax Policy and Analysis, Cisco Systems; representing
American Electronics Association)
FRIEDENSOHN, DAVID
(Chairman and CEO, Bigstar Entertainment)
JULIAN, FRANK
(Operating Vice President and Tax Counsel, Federated Department
Stores)
LOWY, PETER (CEO, Westfield America; also
representing e-Fairness Coalition)
HUNT, JAMES (President
and CEO, Ernst & Young Technologies; representing Computing Technology
Industry Association)
STATEMENTS AND DISCUSSION:
Diverse views on H.R. 4267, H.R. 4460, and H.R. 4462;
perspectives on fairness of proposals to impose State and local
taxes that discriminate between Internet
commerce and other retail establishments; need to simplify Internet
tax policy.
CONTENT NOTATION:
Internet transactions taxation,
restrictions extension and State and local standardization measures
authorization
TESTIMONY DESCRIPTORS:
STAPLES, INC.; RETAIL TRADE
01-H521-39 TESTIMONY NO: 4 June 29, 2000 p. 167-191
WITNESSES (and witness notations):
ROSEN,
ARTHUR (attorney)
NEBERGALL, MARK (President, Software
Finance and Tax Executives Council)
GOOD,
LARRY (Senior Vice President, Electronic Commerce Association)
WALTERS, SCOTT H. (Vice President, R&D, TAXWARE
International)
STATEMENTS AND DISCUSSION:
Concerns regarding bills under consideration; explanation
of criteria used to determine anticipated efficacy of Internet
commerce taxation proposals; issues related to Internet
commerce taxation.
CONTENT NOTATION:
Internet transactions taxation,
restrictions extension and State and local standardization measures
authorization
TESTIMONY DESCRIPTORS:
SOFTWARE FINANCE AND TAX EXECUTIVES
COUNCIL
LOAD-DATE: May 23, 2001 
