Agency Activities, Applying and Collecting Taxes on Remote
and Internet Transactions
This page provides links to or copies of materials gathered from federal agencies
involved in the issue. Where applicable, we include such things as regulatory
amendments, proposed new regulations, information about regulatory procedures
and news releases from executive branch agencies. We provide both a link to
the main page of the agency concerned as well as a copy of the pages relating
to the issue that we found in our searches. Because we want to keep information
concerning each of our cases for an archive, we copied their pages during the
period of research. Included with each page title is the original URL from which
we retrieved the information. Note that some of these original URLs may not
work because the group has updated or changed its website.
External Links to:
Internal Archive for the Advisory Commission on Electronic Commerce, downloaded
on 4/9/01:
- Findings, Recommendations,
Resolutions, Amendments and Modifications submitted for consideration at the
Dallas Commission Meeting (http://www.ecommercecommission.org/document/findings.doc)
- Letter of Transmittal (http://www.ecommercecommission.org/transmittal.pdf)
- Opinion of Legal Counsel
(http://www.ecommercecommission.org/counsel.pdf)
- Press Kit (http://www.ecommercecommission.org/pressKit.pdf)
- Report to Congress, April 2000
(http://www.ecommercecommission.org/acec_report.pdf)
- Statement of Governor Gilmore
(http://www.ecommercecommission.org/gilmore.pdf)
- Statement of Governor Leavitt
(http://www.ecommercecommission.org/leavitt.pdf)
- Statement of Governor Locke
(http://www.ecommercecommission.org/locke.pdf)
- Statement of Mayor Kirk (http://www.ecommercecommission.org/kirk.pdf)
- Statement Submitted to the
Advisory Commission on Electronic Commerce by Commissioners Joseph Guttentag,
Andrew Pincus and Robert Novick (http://www.ecommercecommission.org/gnp.pdf)
- Statement of Dean F. Andal
(http://www.ecommercecommission.org/andal.pdf)
- Statement of C. Michael Armstrong
(http://www.ecommercecommission.org/armstrong.pdf)
- Personal Statement of the Honorable
Paul C. Harris (http://www.ecommercecommission.org/harris.pdf)
- Separate Statement of Commissioner
Gene N. Lebrun (http://www.ecommercecommission.org/lebrun.pdf)
- Statement of Grover G. Norquist
(http://www.ecommercecommission.org/norquist.pdf)
- Statement of Richard D. Parsons
(http://www.ecommercecommission.org/parsons.pdf)
- Statement of Robert W. Pittman
(http://www.ecommercecommission.org/pittman.pdf)
- Personal Statement of David
Pottruck (http://www.ecommercecommission.org/pottruck.pdf)
- Personal Statement of Commissioner
John W. Sidgmore (http://www.ecommercecommission.org/sidgmore.pdf)
- Personal Statement of Stanley
S. Sokul (http://www.ecommercecommission.org/sokul.pdf)
- Concluding Report Statement of
Theodore W. Waitt (http://www.ecommercecommission.org/waitt.pdf)
- Personal Statement of Delna Jones
(http://www.ecommercecommission.org/jones.pdf)
- Final Meeting: Transcript
of March 30, 2000 (http://www.ecommercecommission.org/workPlan/tr0330.htm)
- A Modest Principle: No Net Net
Tax (http://www.ecommercecommission.org/document/141mcArthurProposal.doc)
- Another E-Commerce Commission
Proposal Approved in Congress (http://www.ecommercecommission.org/releases/acec0517.htm)
- E-Commerce Commission Proposals
Approved In House (http://www.ecommercecommission.org/releases/acec0510.htm)
- E-Commerce Commission Proposals
Pass First Hurdle in Congress (http://www.ecommercecommission.org/releases/acec0504b.htm)
- Advisory Commission on Electronic
Commerce Concludes Business (http://www.ecommercecommission.org/releases/acec0504.htm)
- E-Commerce Commission Report
Addresses the Growing 'Digital Divide' (http://www.ecommercecommission.org/releases/acec0420.htm)
- E-Commerce Commission Report
Calls for Nexus Clarification (http://www.ecommercecommission.org/releases/acec0417.htm)
- E-Commerce Commission Submits
Report To Congress (http://www.ecommercecommission.org/releases/acec0412.htm)
- E-Commerce Commission Readies
Report For Congress (http://www.ecommercecommission.org/releases/acec0411.htm)
- E-Commerce Advisory Commission
Report Gaining Bipartisan Support in Congress (http://www.ecommercecommission.org/releases/acec0407pr.htm)
- Advisory Commission on Electronic
Commerce To Present Report to Congress (http://www.ecommercecommission.org/releases/acec0407ma.htm)
- Commission Approves Report
to Congress (http://www.ecommercecommission.org/releases/acec0330.htm)
- Advisory Commission on Electronic
Commerce Plans Teleconference Call to Approve Final Report (http://www.ecommercecommission.org/releases/acec0328.htm)
- Advisory Commission On Electronic
Commerce Arrives At Majority Position On Internet Taxation Issues At Final
Meeting in Dallas (http://www.ecommercecommission.org/releases/acec0321.htm)
- Advisory Commission on Electronic
Commerce Posts Dallas Agenda (http://www.ecommercecommission.org/releases/acec0317.htm)
- Advisory Commission on Electronic
Commerce Selected as Outstanding Web site for 1999 (http://www.ecommercecommission.org/releases/acec0214.htm)
- Advisory Commission on Electronic
Commerce Opens Registration for Dallas Meeting (http://www.ecommercecommission.org/releases/acec0119.htm)
- Advisory Commission on Electronic
Commerce Posts Transcripts of Debate in San Francisco (http://www.ecommercecommission.org/releases/acec1223.htm)
- Advisory Commission on Electronic
Commerce Progresses Internet Tax Debate in San Francisco (http://www.ecommercecommission.org/releases/acec1214.htm)
- Advisory Commission on Electronic
Commerce Posts Issues & Policy Options Paper (http://www.ecommercecommission.org/releases/acec1210.htm)
- Advisory Commission on Electronic
Commerce Releases San Francisco Agenda (http://www.ecommercecommission.org/releases/acec1208.htm)
- Advisory Commission on Electronic
Commerce Posts Proposals on Web Site (http://www.ecommercecommission.org/releases/acec1112.htm)
- Advisory Commission on Electronic
Commerce Opens Registration for San Francisco Meeting (http://www.ecommercecommission.org/releases/acec1110.htm)
- Advisory Commission on Electronic
Commerce Invites Interested Parties to Submit Plans (http://www.ecommercecommission.org/releases/acec1015.htm)
- Advisory Commission on Electronic
Commerce Posts Transcripts from New York City Meeting (http://www.ecommercecommission.org/releases/acec0924.htm)
- Advisory Commission on Electronic
Commerce Rolls up Virtual Shirt Sleeves, Engages in Substantive Debate in
New York (http://www.ecommercecommission.org/releases/acec0915.htm)
- Advisory Commission on Electronic
Commerce Posts Agenda for Upcoming New York Meeting (http://www.ecommercecommission.org/releases/acec0909.htm)
- Advisory Commission on Electronic
Commerce Posts Schedule for Upcoming New York Meeting (http://www.ecommercecommission.org/releases/acec0907.htm)
- Advisory Commission on Electronic
Commerce Will Hold Teleconference Call to Review Work Plan (http://www.ecommercecommission.org/releases/acec0826.htm)
- Advisory Commission on Electronic
Commerce Work Plan Subcommittee Announces Second Meeting (http://www.ecommercecommission.org/releases/acec0819.htm)
- Advisory Commission on Electronic
Commerce Invites Public Participation in Internet Tax Debate (http://www.ecommercecommission.org/releases/acec0812.htm)
- Advisory Commission on Electronic
Commerce Holds Second Meeting in New York (http://www.ecommercecommission.org/releases/acec0809.htm)
- Advisory Commission on Electronic
Commerce Work Plan Subcommittee Meets Today (http://www.ecommercecommission.org/releases/acec0806.htm)
- Advisory Commission on Electronic
Commerce Historic First Meeting Transcripts Posted (http://www.ecommercecommission.org/releases/acec0723.htm)
- Advisory Commission on Electronic
Commerce Lays Foundation for Balanced Debate in Williamsburg (http://www.ecommercecommission.org/releases/acec0622.htm)
- House Approves Another E-Commerce
Commission Policy Proposal (http://www.ecommercecommission.org/releases/acec0525.htm)
- Virginia Governor Jim Gilmore
Elected Chairman of Advisory Commission on Electronic Commerce (http://www.state.va.us/governor/newsre/acec0621.htm)
- Agenda for Federal Advisory
Commission on Electronic Commerce Meeting in Williamsburg, Virginia (http://www.state.va.us/governor/newsre/acec0610.htm)
- Federal Advisory Commission
Electronic On Commerce (http://www.state.va.us/governor/newsre/acec0607.htm)
- Virginia Governor Gilmore Announces
Historic First Meeting of the Advisory Commission on Electronic Commerce
(http://www.state.va.us/governor/newsre/elec0506.htm)
- Statement by Governor Gilmore
Concerning Federal Advisory Commission on Electronic Commerce (http://www.state.va.us/governor/newsre/comm0427.htm)
- Adapting Tax Technology
to the Internet - the eCommerce Transaction Tax Server (http://www.ecommercecommission.org/document/taxware120.doc)
- Adaptive Technology: A Foundation
for Automating the Taxation of E-commerce (http://www.ecommercecommission.org/document/response114.pdf)
- Address to the Advisory Commission
on Electronic Commerce (http://www.ecommercecommission.org/document/OrsonSwindle.doc)
- Addressing Policy Issues of Electronic
Commerce: Taxation, Privacy, Fraud Protection, and Restricted Sales (http://www.ecommercecommission.org/document/jpeha.FedReg.pdf)
- Report on Behalf of the Secretariat
of the Organisation for Economic Co-operation and Development (http://www.ecommercecommission.org/document/183andrewMarsland.pdf)
- Answering the Emerging Taxation
Challenges (http://www.ecommercecommission.org/document/JeffOwens.doc)
- Appeal for Fair and Equal Taxation
of Electronic Commerce (http://www.ecommercecommission.org/document/194appealMcLure.doc)
- Communications and Electronic Commerce
Tax Project, Appendix A (http://www.ecommercecommission.org/document/Appendix_NTA_Report.doc)
- A Prohibition on Discriminatory
Ad Valorem Taxation of Interstate Telecommunications (http://www.ecommercecommission.org/document/104andalProposal.doc)
- A Proposal for Internet Tax
Reform and Reduction (http://www.ecommercecommission.org/document/202BusinessCaucusProposal.pdf)
- A Proposal for Fostering
the Fast and Efficient Development and Operation of Internet Web Hosting Facilities
(http://www.ecommercecommission.org/document/137GlobalCrossing.doc)
- A Proposal to Eliminate Sales
and Use Taxes (http://www.ecommercecommission.org/document/Varian125.doc)
- A State Cooperative Approach
to Collection of Use Taxes in Interstate Commerce (http://www.ecommercecommission.org/document/CommerceNet122.pdf)
- ATR Policy Brief - Abolish
the Telephone Tax (http://www.ecommercecommission.org/document/phone_tax.htm)
- A Uniform Jurisdictional
Standard (http://www.ecommercecommission.org/document/AndalUniformstd.pdf)
- Demopolis, Alabama (http://www.ecommercecommission.org/document/DemopolisALFedReg.doc)
- Broadband On-Ramps to the
Internet (http://www.ecommercecommission.org/document/EdShimizu.ppt)
- City of Los Angeles Statement
to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/LosAngelseFedReg.doc)
- Committee on State Taxation 50-State
Study and Report on Telecommunications Taxation (http://www.ecommercecommission.org/document/Cost_Presentation.doc)
- Committee on State Taxation,
Proposal Related to the Modification and Simplication of State and Local Sales
and Uses Taxes to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/136CostACECproposal.doc)
- Committee on State Taxation 50-State
Study and Report on Telecommunications Taxation (http://www.ecommercecommission.org/document/Cost_Study.doc)
- Comments of AEA (http://www.ecommercecommission.org/document/211AEAletter.doc)
- Comments of Enron Corporation
to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/Enron.doc)
- Comments of Tandy Corporation
(http://www.ecommercecommission.org/document/tandy_e_commerce.doc)
- Comment on an Origin Based
Tax Solution (http://www.ecommercecommission.org/document/ltr-terryryan.doc)
- Comments on Taxation of Remote
Sales (http://www.ecommercecommission.org/document/N.CarolinaCitiesFedReg.doc)
- Criteria for Evaluation of
Alternative Proposals (http://www.ecommercecommission.org/document/110commission.doc)
- Duty-Free Cyberspace: What
It Means, Why It Is Important (http://www.ecommercecommission.org/document/DonAbelson.doc)
- Draft Remarks to Advisory Commission
on Electronic Commerce (http://www.ecommercecommission.org/document/Fred_Smith.doc)
- E-commerce Taxation: Issues
in Search of Answers, Executive Summary (http://www.ecommercecommission.org/document/BruceJostenXsummary.doc)
- E-commerce Taxation: Issues
in Search of Answers (http://www.ecommercecommission.org/document/BruceJosten.doc)
- Electronic Commerce;
Modernization and Sales Tax Simplification Proposal (http://www.ecommercecommission.org/document/staxreform3advcom.doc)
- Letter from Ernest F. Hollings
(http://www.ecommercecommission.org/document/ecommercePacket126.doc)
- Intervention by Michel AUJEAN
to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/180michelAujean1.doc)
- Evaluating the Costs and
Benefits of Taxing Internet Commerce (http://www.ecommercecommission.org/document/goolsbee13.pdf)
- GTE Executive Summary (http://www.ecommercecommission.org/document/EdShimizu.doc)
- Los Angeles Executive Summary
(http://www.ecommercecommission.org/document/LosAngeleseExecSum.doc)
- MTC Executive Summary (http://www.ecommercecommission.org/document/Bucks_Summary.doc)
- USTA Executive Summary (http://www.ecommercecommission.org/document/191ustaExecSum.doc)
- Visa Executive Summary (http://www.ecommercecommission.org/document/Visa.pdf)
- Exploding Nexus Myths (http://www.ecommercecommission.org/document/George_Isaacson2.doc)
- Falling Through the Net: Defining
the Digital Divide (http://www.ecommercecommission.org/document/digital_divide_rpt.pdf)
- 50-State Study and
Report on Telecommunications Taxation (http://www.ecommercecommission.org/document/cost.ppt)
- Fort Collins, Colorado
(http://www.ecommercecommission.org/document/cityOfFortCollins.doc)
- Group 1 Software Statement
(http://www.ecommercecommission.org/document/218group1Software.doc)
- Letter from Heidi Wordhouse-Dykema
(http://www.ecommercecommission.org/document/200cetraLatexFree.doc)
- In a World Without Borders:
The Impact of Taxes on Internet Commerce (http://www.ecommercecommission.org/document/goolsbee14.pdf)
- Internet Tax Elimination Act
(http://www.ecommercecommission.org/document/144sbsc.doc)
- Internet Taxation: A Software
Solution (http://www.ecommercecommission.org/document/PPIproposal.doc)
- Issues and Policy Option Paper
(http://www.ecommercecommission.org/document/issuesPO.pdf)
- Letter from Jeffrey A. Eisenach
(http://www.ecommercecommission.org/document/ACECProposalSubmission.doc)
- Letter from Jeffrey L. Esser
(http://www.ecommercecommission.org/document/140governmentFinance.doc)
- Jefferson Lines as the Ticket
to Cyberspace? A Proposal for the Taxation of Electronic Commerce Services
(http://www.ecommercecommission.org/document/Orgintax3.doc)
- Letter from John H. Marmaduke
(http://www.ecommercecommission.org/document/Hasting_Entertainment.doc)
- Resume for Jon M. Peha (http://www.ecommercecommission.org/document/jpehaBIO.pdf)
- White Plains, New York (http://www.ecommercecommission.org/document/WhitePlains.doc)
- Lakewood, Colorado (http://www.ecommercecommission.org/document/City_of_Lakewood.doc)
- Land Value Taxation Proposal
(http://www.ecommercecommission.org/document/148CSE.doc)
- La Quinta, California
(http://www.ecommercecommission.org/document/LaQuinta.doc)
- Introduction by Larry Irving
(http://www.ecommercecommission.org/document/digitalDivideIntro.htm)
- Letter from OECD (http://www.ecommercecommission.org/document/letter114.pdf)
- Letter from e-Freedom Coalition
(http://www.ecommercecommission.org/document/138Coverletter.doc)
- Letter from Maryann Mahaffey
(http://www.ecommercecommission.org/document/MaryannMaffeyFedReg.doc)
- Letter from Mary McDermott
(http://www.ecommercecommission.org/document/149pciComments.doc)
- Masters of Complexity and Bearers
of Great Burden: The Sales Tax System and Compliance Costs for Multistate
Retailers (http://www.ecommercecommission.org/document/MastersOfComplexity.pdf)
- Denton City Council (http://www.ecommercecommission.org/document/DentonCity.doc)
- Mississippi Municipal League
(http://www.ecommercecommission.org/document/153mississippi.doc)
- Multijurisdiction Electronic Commerce
Taxation Proposal (http://www.ecommercecommission.org/document/Austin_Dunn.doc)
- National Tax Association, Communications
and Electronic Commerce Tax Project, Final Report (http://www.ecommercecommission.org/document/final_NTA_Report.doc)
- No Internet Tax (http://www.ecommercecommission.org/document/107gilmoreProposal.doc)
- Origin-Based Taxation of Internet
Commerce (http://www.ecommercecommission.org/document/Origintax1.doc)
- Letter from Peter Gray
(http://www.ecommercecommission.org/document/196ico.doc)
- Letter from Peter H. Friedman
(http://www.ecommercecommission.org/document/Proposal121.doc)
- Letter from Peter Lowy
(http://www.ecommercecommission.org/document/172peterLowy.doc)
- Proposal from Petschauer
and Francisco (http://www.ecommercecommission.org/document/taxnet.rtf)
- Preliminary Statement of Frances
B. Smith (http://www.ecommercecommission.org/document/FranSmith_Xsummary.doc)
- CommerceNet Presentation
to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/KayeCaldwell.doc)
- Principles for Making Electronic
Commerce Equitable (http://www.ecommercecommission.org/document/154caCities.doc)
- Principles for Making Electronic
Commerce Fair and Modernizing Sales Tax Systems for the 21st Century (http://www.ecommercecommission.org/document/ACECcomm.7.doc)
- Proposal for Advisory
Commission on Electronic Commerce, by Independence Forum (http://www.ecommercecommission.org/document/AdvCommProposal127.doc)
- American Electronics Association,
Proposal for Sales Tax Simplification (http://www.ecommercecommission.org/document/156aea.doc)
- Proposal for State and Local
Taxation of the Telecommunications Industry (http://www.ecommercecommission.org/document/StateAndLocalTaxation124.doc)
- Proposal of an Origin Based
Tax Solution for the Possible Taxation of Digitized Products Sold Over the
Internet (http://www.ecommercecommission.org/document/FDX_Corp_Proposal.doc)
- Proposal on Taxation of Electronic
Commerce by Jon M. Peha (http://www.ecommercecommission.org/document/peha119.pdf)
- Proposal Related to Electronic
Commerce Taxes Submitted by North American Retail Dealers Association
(http://www.ecommercecommission.org/document/145proposalReECommTaxation.doc)
- Proposal to Address Issues
of State and Local Taxation of Internet Transactions, Letter (http://www.ecommercecommission.org/document/ACECProposalCoverLetter117.doc)
- Proposal to Address Issues
of State and Local Taxation of Internet Transactions (http://www.ecommercecommission.org/document/ACECProposal117.doc)
- Radical Simplification of State
Sales and Use Taxes: the Prerequisite for an Expanded Duty to Collect Use
Tax (http://www.ecommercecommission.org/document/195charlesMcLure.doc)
- Radical Simplification of State
Sales and Use Taxes: the Prerequisite for an Expanded Duty to Collect Use
Tax on Remote Sales (http://www.ecommercecommission.org/document/McLureProposal113.doc)
- Reconciling a National
Marketplace with State and Local Government Tax Systems (http://www.ecommercecommission.org/document/CommerceNet.pdf)
- Resolution of the
National Association of State Retail Association Executives (NASRAE) Concerning
Sales Tax on Electronic Commerce (http://www.ecommercecommission.org/document/NASRAEresolution.doc)
- Resolution on Electronic
Commerce & Sales Tax (http://www.ecommercecommission.org/document/NASRAEmemorandum.doc)
- Response to Invitation for
Proposal (http://www.ecommercecommission.org/document/ATRACS116.doc)
- Retail E-commerce Threatens to
Erode Public Sector Revenues (http://www.ecommercecommission.org/document/171tomBonnettArticle.doc)
- Letter from Roger P. Reitz,
M.D. (http://www.ecommercecommission.org/document/ManhattanKS.doc)
- Letter from Ron Ghilardi
(http://www.ecommercecommission.org/document/155duPageMayors.doc)
- Sales and Use Tax Plan
(http://www.ecommercecommission.org/document/Hardesty115.doc)
- Sales Tax and Electronic Commerce
(http://www.ecommercecommission.org/document/williamfox.ppt)
- Sales Tax Simplification
Proposal (http://www.ecommercecommission.org/document/112dpc.doc)
- Sales/Use Tax Settlement System
(http://www.ecommercecommission.org/document/128mpp&w.doc)
- Simplification of the State
and Local Sales and Use Tax System (http://www.ecommercecommission.org/document/182joeCrosby.doc)
- Simplification of the State
and Local Sales and Use Tax System (http://www.ecommercecommission.org/document/139eCommCoalitionSimplifica.doc)
- State, County and City Sales
Taxes (http://www.ecommercecommission.org/document/41LilleySalesTaxMaps.pdf)
- Statement of the Center on Budget
and Policy Priorities (http://www.ecommercecommission.org/document/Center_of_budget_and_Po_CA5.doc)
- National Conference of State Legislatures
Statement to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/NCLSfedreg.doc)
- Letter from Steve Means
(http://www.ecommercecommission.org/document/cityOfGadsden.doc)
- Streamlined Sales Tax System
for the 21st Century (http://www.ecommercecommission.org/document/StreamlSalesTax134.doc)
- Submission to the Advisory
Commission on Electronic Commerce on Behalf of Taxware International, Inc.
(http://www.ecommercecommission.org/document/TaxWareFedReg.doc)
- Summary of Testimony of George
S. Isaacson Ax Counsel for the Direct Marketing Association (http://www.ecommercecommission.org/document/GeorgeIsaacsonXsummary.doc)
- Tariffs and Consumption Taxes:
Understanding the Differences (http://www.ecommercecommission.org/document/Tariffs_and_Taxes.doc)
- Tax Bytes: A Primer On the Taxation
of Electronic Commerce (http://www.ecommercecommission.org/document/AaronLukasFedReg.doc)
- Taxing (and Not Taxing) Electronic
Commerce (http://www.ecommercecommission.org/document/152tomBonnett.doc)
- Tax Policy Litmus Tests: Enforceability,
Privacy, and Efficiency (http://www.ecommercecommission.org/document/176pehaTestimony.pdf)
- Letter from Terry Smith (http://www.ecommercecommission.org/document/170dropTineOutdoors.doc)
- TAWARE International's Transaction
Tax Server as an eCommerce Tax Solution (http://www.ecommercecommission.org/document/186danSullivan.ppt)
- Testimony of Adam D. Thierer
Before the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/189adamThierer.doc)
- Testimony of Christopher A.
Wysocki Before the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/174chrisWysocki.doc)
- Testimony of Frank G. Julian
Before the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/173frankJulianTestimony.doc)
- Testimony of John S. Morabito
Before the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/185johnMorabito.doc)
- Testimony of Pete du Pont to
the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/217dupontTestimony.doc)
- Testimony of Peter R. Merrill
and J. William McAurthur, Jr. Before the Advisory Commission on Electronic
Commerce (http://www.ecommercecommission.org/document/190mcArthur-Merrill.doc)
- Testimony of the Computing Technology
Industry Association to the Advisory Commission on Electronic Commerce
(http://www.ecommercecommission.org/document/169ctia.doc)
- The Current System of U.S.
State and Local Sales/Use Taxation (http://www.ecommercecommission.org/document/135AICPA-Proposal.doc)
- The easyClear White Paper
(http://www.ecommercecommission.org/document/the_easyclear_white_paper.doc)
- The eCommerce Coalition
(http://www.ecommercecommission.org/document/220eCommerceCoalition3.doc)
- The e-Freedom Coalition's
Proposal to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/138e-FreedomProposal.doc)
- The Emerging Digital Economy
(http://www.ecommercecommission.org/document/EmergingDig.pdf)
- The Emerging Digital Economy
II (http://www.ecommercecommission.org/document/EmergingDigitalEconII.pdf)
- The Emerging Digital
Economy II, Appendixes (http://www.ecommercecommission.org/document/EmergingDigitalEconIIApp.pdf)
- Outline Intervention by Michel
AUJEAN to the Advisory Commission on Electronic Commerce (http://www.ecommercecommission.org/document/180michelAujean2.doc)
- The High Cost of Taxing Telecom
(http://www.ecommercecommission.org/document/JeffEisenach.doc)
- Wal-mart and IMRA Support a Level
Playing Field for Sales Tax Collection (http://www.ecommercecommission.org/document/201davidBullington.doc)
- The Law of Sales Taxes in a Cyber
Economy (http://www.ecommercecommission.org/document/WalterHellerstein.doc)
- The Need for Implementation of
a Tax at Source and Transfer Sales Tax Model to Overcome the Impacts of Internet
Sales on the US Economy (http://www.ecommercecommission.org/document/212TaxAtSourceTransfer.pdf)
- The Sales Tax Clearinghouse
(http://www.ecommercecommission.org/document/stc133.doc)
- The Seller-State Option:
Solving the Electronic Commerce Dilemma (http://www.ecommercecommission.org/document/Origintax2.doc)
- The Sky is not Falling: Why State
and Local Revenues Were Not Significantly Impacted by the Internet in 1998
(http://www.ecommercecommission.org/document/Ernst&Young1.pdf)
- The Zip Code Tax (http://www.ecommercecommission.org/document/zipcodetax132.doc)
- To Tax or Not to Tax Internet
Sales? A Consumer Perspective (http://www.ecommercecommission.org/document/petergreyXsummary.doc)
- Tripp Funderburk (http://www.ecommercecommission.org/document/131CommentsFromRetails.doc)
- United States Communications Association
(http://www.ecommercecommission.org/document/142USCAsubmission1999.doc)
- USTA (http://www.ecommercecommission.org/document/191ustaEndorse.doc)
- WAHM & Mompreneur Webzine
(http://www.ecommercecommission.org/document/WAHM_Commentary.doc)
- Written Comments to the Advisory
Commission on Electronic Commerce, The City of Lancaster, South Carolina
(http://www.ecommercecommission.org/document/143cityOfLancasterSC.doc)