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NCSL Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce

Agenda for Second Meeting, in Washington, D.C.

NCSL Washington Office
Hall of the States
444 North Capitol St. NW
Washington, DC
202/624-5400
May 27-28, 1999

Presiding:

Representative Matthew Kisber, Tennessee

 

Senator Steven J. Rauschenberger, Illinois

Thursday, May 27

Noon--1:00 p.m.

Buffet Lunch Served

Welcome and Introductions

1:00 p.m.--2:00 p.m.

The Impact of Sales Taxes on Internet Commerce

Austan Goolsbee, Assistant Professor of Economics
Graduate School of Business, University of Chicago

Dr. Goolsbee will discuss his research on who makes purchases on the Internet and what impact imposing a sales tax on e-commerce would have on sales volume.

2:15 p.m.--3:15 p.m.

Estimates of Potential State-Local Revenue Loss Due to Electronic Commerce

Rich McKeown, Chairman, Utah State Tax Commission

Mr. McKeown will discuss 50-state estimates of potential sales tax revenue losses from Internet and remote commerce developed by the Utah State Tax Commission. He will also discuss some of the difficulties inherent in making these estimates.

3:30 p.m.--5:00 p.m.

Sales and Use Tax Simplification and Reform: Can States Solve the Quill Problem on their Own?

Harley Duncan, Executive Director, Federation of Tax Administrators
Rich McKeown, Utah State Tax Commission

Federal legislation is commonly cited as the only way to bring simplification and uniformity to the sales and use tax. However, states have several alternative ways to address the "undue burden" cited by Supreme Court in Quill as the primary obstacle to remote vendor collection of state use taxes. This session will explore those alternatives.

7:00 p.m.

Dinner for Task Force Members

Hotel George

Friday, May 28

8:00 a.m.--8:30 a.m.

Continental Breakfast Served

8:30 a.m.--9:15 a.m.

International Tax Issues in E-Commerce

Michael Mundaca, Attorney--Advisor, Office of International Tax Counsel, U S Treasury Department

Mr. Mundaca will update the task force on discussions within the OECD on some of the difficult international tax issues raise by the growth of electronic commerce.

9:15 a.m.-- 9:45 a.m.

The Advisory Commission on Electronic Commerce:

Remarks from Commission Members and the Executive Director Designee

Heather Rosenker, Executive Director Designee
Delegate Paul Harris, Virginia
Gene LeBrun, South Dakota
Michael Mundaca, US Treasury Department
Stan Sokul, Executive Director, Direct Marketing Assn.

10:00 a.m.--12:00 noon

Task Force Work Session

12:00 noon

Adjourn

12:00 noon--1:30 p.m.

Lunch for Task Force Members

Next agenda.

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