CIS/Index
Copyright © 2000, Congressional Information
Service, Inc.
1 CIS H 78138
TITLE:
Internet Tax Issues
CIS-NO: 2001-H781-38
SOURCE: Committee on Ways and Means. House
DOC-TYPE: Hearing Retrieve
the full text of testimony
DATE: May 16, 2000
LENGTH:
iii+112 p.
CONG-SESS: 106-2
ITEM-NO: 1028-A; 1028-B
SUDOC: Y4.W36:106-81
CIS DOCUMENT ON DEMAND: 1-800-227-2477 (Full
Text Reproductions)
GPO-STOCK-NO: 552-070-26531-7.
SUMMARY:
Committee Serial No. 106-81. Hearing
before the Subcom on Oversight to examine issues related to recommendations of
the Advisory Commission on Electronic Commerce (ACEC), established under the
Internet Tax Freedom Act, regarding local, State, and Federal
taxation of Internet transactions (Subcom advisory, p. 2-3).
Most ACEC members support a permanent moratorium on transaction
taxes on the sale of Internet access and repeal of Federal
excise tax on telephone and other telecommunications services
to ensure competition among telecommunications service providers.
Also considers H.R. 3916, to repeal the Federal excise tax
on telephone and other telecommunications services.
Supplementary
material (p. 30-33, 91-112) includes submitted statements.
CONTENT-NOTATION: Internet
transactions taxation, recommendations and issues review
BILLS: 106
H.R. 3916
DESCRIPTORS:
SUBCOM ON OVERSIGHT. HOUSE;
INTERNET; STATE AND LOCAL TAXES; INTERSTATE
COMMERCE; FEDERAL ADVISORY BODIES; COMPETITION; EXCISE TAX;
TELEPHONE AND TELEPHONE INDUSTRY; USER CHARGES; SALES TAX;
ADVISORY COMMISSION ON ELECTRONIC COMMERCE; INTERNET TAX
FREEDOM ACT; TAXATION; INTERNET; TELECOMMUNICATION
01-H781-38 TESTIMONY NO: 1 May 16, 2000 p. 6-30,
34-41
WITNESSES (and witness notations):
HARDEN, J. WILLIAM (Assistant Professor, Accounting, Bryan
School of Business and Economics, University of North Carolina, Greensboro)
GUSTAFSON, ERICK (Director, Technology and Communications
Policy, Citizens for a Sound Economy)
STRAUSS, ROBERT P.
(Professor, Economics and Public Policy, H. John Heinz III School of Management
and Public Policy, Carnegie-Mellon University)
STATEMENTS AND
DISCUSSION:
Analysis of issues related to States
imposition of sales and use taxes on Internet
transactions; views on ACEC recommendations and related issues; opinions on
Federal role in regulation of Internet taxation.
CONTENT NOTATION:
Internet
transactions taxation, recommendations and issues review
TESTIMONY DESCRIPTORS:
CITIZENS FOR A SOUND ECONOMY;
TELECOMMUNICATION REGULATION
01-H781-38 TESTIMONY NO:
2 May 16, 2000 p. 42-75
WITNESSES (and witness
notations):
LEDGER, LES (Owner and Operator, Ledger
Furniture; representing National Retail Federation)
HONAKER, MARGARET
HONAKER, RONALD R.
(both owners, salons4u.com and theglowshop.com)
LEWIS,
JEANNE (President, Staples.com; also representing Staples Office Supplies, Inc)
DUNCAN, HARLEY T. (Executive Director, Federation of
Tax Administrators)
NEBERGALL, MARK E.
(President, Software Finance and Tax Executives Council)
LOGALBO, JOHN R. (Vice President, Public Policy, PSINet)
STATEMENTS AND DISCUSSION:
Assessment of
taxation issues related to ability of small and other retail businesses to
compete with Internet companies not subject to State and local
sales or use taxes; views on ACEC
recommendations and related issues; need for a simple and uniform system for
State imposition of sales and use taxes on
remote sales.
Support for a permanent
moratorium on the imposition of any transaction tax on the sale of
Internet access.
CONTENT NOTATION:
Internet transactions taxation,
recommendations and issues review
TESTIMONY DESCRIPTORS:
NATIONAL RETAIL FEDERATION; RETAIL TRADE; SMALL BUSINESS
01-H781-38 TESTIMONY NO: 3 May 16,
2000 p. 75-91
WITNESSES (and witness notations):
GOMPERTS, VICTOR (Vice President, Taxes,
Bell Atlantic Corp)
WILKES, BRENT A. (Executive Director,
League of United Latin American Citizens)
MARTIN, JAMES L.
(President, 60 Plus Association)
STATEMENTS AND DISCUSSION:
Support for H.R. 3916; unfairness of excise
tax on telephone services.
CONTENT NOTATION:
Telephone service Fed excise tax repeal
TESTIMONY DESCRIPTORS:
BELL ATLANTIC CORP.
LOAD-DATE: June 7, 2001 
