Advisory Commission on Electronic Commerce -- Document Library

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E-Commerce Commission Document Library

Issues and Policy Options Paper (PDF, 103 kb): At its New York meeting in September, the Commission approved its Work Plan which called for the discussions at the New York meeting and additional inputs from Commissioners to be distilled into an Issues and Policy Options Paper. Pursuant to this guidance, the Commission's nine-member Report Drafting Subcommittee created a paper and voted to present it to the full Commission for discussion in San Francisco. The paper consists of an introduction, seven sections and endnotes. Where areas of potential agreement surfaced in the drafting process, they were indicated in the document. The Commission has scheduled consideration of the paper at its meeting in San Francisco on December 14-15, 1999. To see the paper, click on the link above.

**Library**
#	Author Last Name	Author First Name	AuthorMI	Title	File Format	File Size
	Report Drafting Subcommittee			Issues and Policy Options Paper	PDF	103K
1	Fenner, et.al.	Joe		"E-Business Technology Forecast"
2	Menzel, et.al	Terrill		"The Critical Role of Public Management"
3	Smith	James	K.	"Lawmaker's Guide to State Taxation of Electronic Commerce"
4	Cline, et.al.	Robert	J.	"The Sky is Not Falling: Why State and Local Revenues were not Significantly Impacted by The Internet in 1998"	PDF	70K
5	Merrill	Pete	R.	"Taxing E-Commerce in a Global Economy: Old Issues, New Media, New Opportunities
6	Pricewaterhouse Coopers			"The Technologies of Electronic Commerce: The Integrity of Electronic Transactions and Digital Records for Tax Administration and Compliance"
7	Dunahoo	Carol	A.	"Electronic Commerce and Tax Neutrality Current VAT Issues"
8	Pricewaterhouse Coopers			"Consumption Tax Treatment of Electronic Commerce
9	Fox	William	F.	"Sales Taxes and Electronic Commerce"	PPT	200K
10	Fox et.al	William	F.	"The Sales Tax and Electronic Commerce: So What's New?"
11	Fox	William	F.	"Can The State Sales Tax Survivor A Future Like Its Past?"
12	Abelson	Donald	S.	"Duty-Free Cyberspace: What It Means, Why It Is Important"	DOC	32K
13	Goolsbee, et al.	Austan		"Evaluating The Costs and Benefits of Taxing Internet Commerce"	PDF	72K
14	Goolsbee	Austan		"In a World Without Borders: The Impact of Taxes on Internet Commerce"	PDF	49K
15	Hellerstein	Walter		"The Law of Sales Taxes in a Cyber Economy"	DOC	52K
16	Hellerstein	Walter		"State Taxation of Electronic Commerce"
17	McLure	Charles	Jr.	"Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism"
18	Swindle	Orson		"Address to the Advisory Commission on E-Commence"	DOC	36K
19	Duncan	Harley	T.	"Outline of Issues Electronic Commerce and State Taxation"
20	Nehring	Ronald		"Repeal the Gore Tax"
21	Ferrara	Peter	J.	"Abolish the Telephone Tax"	HTML	14K
22	eCommerce Coalition doc -- 1 eCommerce Coalition -- doc2 eCommerce Coalition -- doc 3			"eCommerce Coalition"	PDF PDF Word	264K 70K 68K
23	National Governor's Association			"Streamlining State Sales Tax Systems"	Word	8K
24	Booth	Harley		"Recommendations Submitted to: The Advisory Commission on E-Commerce"
25	Bonnet	Tom		"Governance in the Digital Age"
26				"Decreption of S. 442, The "Internet Tax Freedom Act," and a Proposed Chairman's Amendment in the Nature of a Substitute"
27	Lukas	Aaron		"Little Need for Government in E-Commerce"
28	Henry, et al. -- doc1 Henry, et al. -- doc2	David		"The Emerging Digital Economy II"	PDF PDF	208K 176K
29	Wagner, Esq., et.al	Andrew	P	"Comment on an Origin Based Tax Solution:
30	Ryan, et. Al. -- doc1 Ryan, et. Al. -- doc2	Terry		"The Seller-State Option: Solving the Electronic Commerce Dilemma"	Word Word	19K 195K
31	Angstreich, et. Al.	Arthur		"Jefferson Lines, As the Ticket to Cyberspace?"	Word	71K
32	Wanger, et. Al.	Andrew		"Origin-Based Taxation Of Internet Commerce"	Word	101K
33	Caldwell -- doc1 Caldwell -- doc2	Kaye		"Reconciling a National Marketplace w/State & Local Gov't. Tax Systems: A Path Forward"	PDF Word	73K 36K
34	Cline & Neubig	Robert & Thomas	J & S	"Masters of Complexity and Bearers of great burden: The sales tax system and compliance costs for multistate Retailers	PDF	258 K
35	Cline	Robert	J	"Tariffs and Consumption Taxes: Understanding the Differences"
36	CSPP Computer Systems Policy Project	CSPP Computer Systems Policy Project		"Indirect Taxation of Electronic Commerce: Position Paper"
37	Bolton	Scott		"Comments of Enron Corporation To The Advisory Commission on Electronic Commerce"	Word	33K
38	Hurst - Resolution Hurst - Memorandum	Jon	B.	"Resolution on Electronic Commerce"	Word Word	23K 23K
39	Gray	Peter		"To Tax or Not to Tax Internet Sales? A Consumer Perspective"	Word	34K
40	Kisber et.al.	Matthew		"Statement to the Advisory Commission on Electronic Commerce."	Word	233K
41	Lilley	William		"Sales and Use Tax Complexity and Compliance Costs for Ecommerce Retailers"	PDF	2491K
42	Parrish	Ronald	L.	Comments of Tandy Corp. "Before 2nd Meeting of the Advisory Commission on Electronic Commerce"	Word	45K
43	Peha -- doc1 Peha -- doc2	Jon	M.	"Addressing Policy Issues of Electronic Commerce: Taxation, Privacy, Fraud Protection, and Restricted Sales"	PDF PDF	48K 46K
44	Sullivan et. Al	Dan		Submission by TAXWARE International, Inc.	Word	44K
45	Irving, et. Al. -- doc1 Irving, et. Al. -- doc2	Larry		"Falling Through the Net: Defining the Digital Divide	PDF HTML	557K 5K
46	America Online, Inc.	Holland & Knight, LLP		"Commission Briefing Book"
47	Allard	Nicholas	W.	"Privacy On-Line: Washington Report"
48	Allard	Nicholas	W.	"Frontier Justice"
49	Margherio et. Al.	Lynn		"The Emerging Digital Economy"	PDF	610K
50	Canning -- doc1 Canning -- doc2 Canning -- doc3	Annabelle	B.	"Committee on State Taxation 50-State Study & Report on Telecommunications Taxation"	PowerPoint Word Word	164K 226K 27K
51	Eisenach - letter Eisenach - summary Eisenach - proposal	Jeffrey	A.	"The High Cost of Taxing Telecom"	Word Word Word	25K 22K 284K
52	Eisenach, et. Al.	Jeffrey	A.	"The Digital Economy Fact Book"
53	Bucks -- doc1 Bucks -- doc2 Bucks -- doc3 Bucks -- doc4 Bucks -- doc5 Bucks -- doc6 Bucks -- doc7 Bucks -- doc8	Dan	R.	"Presentation to the Advisory Commission on Electronic Commerce"	Zip Word Zip Executable Install script/text file Virtual device driver DOS Read me file	26K 31K 94K 50K 32K 53K 1K
54	Smith, Jr. -- doc1 Smith, Jr. -- doc2 Smith, Jr. -- doc3	Fred	L.	"Draft Remarks--Panel on Int'l. Taxes, Tariffs & Duties, etc."	Word Word Word	31K 195K 264K
55	Cornia, Et. Al	Gary		"Nat'l. Tax Assoc. Communications & Electronic Commerce Tax Project"
56	Turner	Wm.	Gregory	"Summary of Comments to be presented to the Federal Advisory Commission on Electronic Commerce"	Word	28K
57	Josten -- doc1 Josten -- doc2	R.	Bruce	"E-Commerce Taxation: Issues in Search of Answers"	Word Word	23K 78K
58	Keating	Raymond	J.	"Testimony Before the Advisory Commission on Electronic Commerce on the Issue of E-Commerce Taxation"
59	Isaacson -- doc1 Isaacson -- doc2	George	S.	"Exploding Nexus Myths"	Word Word	51K 29K
60	Smith	Frances	B.	"Preliminary Statement of Frances B. Smith"	Word	58K
61	Johnson et. Al.	Randy		"Principles for Making Electronic Commerce Fair & Modernizing, etc."	Word	35K
62				"Governor's Task Force on New Media and the Internet" Rpt to Governor G.E. Pataki
63	Boyle, et. Al.	Michael	P.	"The Emerging International Tax Environment for Electronic Commerce"
64	Andal	Dean		"A Uniform Jurisdictional Standard: Applying the Substantial Physical Presence Standard to Electronic Commerce"	PDF	58K
65	Bonnet	Thomas	W.	"Is the New Global Economy Leaving State-Local Tax Structures Behind?"
66	Atkinson, et. Al.	Robert	D.	"Internet Taxation"	Word	56K
67	Owens	Jeffrey		"Electronic Commerce Answering The Emerging Taxation Challenges"	Word	78K
68	Taricani	Joseph	F.	"The New Millennium for Government Revenue Recovery"
69	Electronic Commerce Tax Study Group			"Business Perspectives on the Taxation of Global Electronic Commerce"	Word	21K
70	Deaton - summary Deaton - statement	Ronald		"City of Los Angeles Statement To The Advisory Commission on Electronic Commerce"	Word Word	21K 27K
71	Shimizu	Edwin	J.	Executive Summary - GTE Service Corporation	Word	31 k
72	Lukas	Aaron		"Tax Bytes: A primer on the Taxation of Electronic Commerce"	Word	251K
73	Stansel	Dean		"The State Spending Spree of the 1990s"
74	Campana	Sam	Kathryn	Comments Mayor Campana
75	Aldridge	David		Comments from the Iowa League of Cities
76	Hankins - doc 2	Ellis	S.	Comments on Taxation of Remote Sales	Word	16K
77	Smith	Mary	Lilly	Comments on behalf of the City of Springfield, MO	WordPerfect	4K
78	Genovese	Thomas	P.	Comments from the City of La Quinta, CA	Word	20K
79	Adams	John		Comments from the City of Kirkwood, MO
80	Fritz	Kenneth	J.	Comments from the Village of Schaumburg, IL
81	Voorhees	Theodore	L.	Comments from the City of King
82	Mazerov	Michael		Statement of the Center on Budget and Policy Priorities	Word	58K
83	Caldwell	Austin		Comments from the City of Demopolis	Word	21K
84	Cochran	Mike		Comments from Denton City Council - District #3	Word	29K
85	Markenson	Gary		Comments from the Missouri Municipal League
86	Reitz	Roger	P.	Comments from the City of Manhattan, KS	Word	14K
87	Delfino	Joseph	M.	Comments from the City of White Plains, NY	Word	59K
88	Mahaffey	Maryann		Comments from the National League of Cities	Word	39K
89	Bayless	Charles	E.	"Electronic Commerce and the Electronic Utility Industry
90	Sullivan	Rebecca	M.	Comments from the International Council of Shopping Centers
91	Newburger	Mark	J.	Comment from Apollo Telemedicine
92	Heesen	Mark		Comments from the National Venture Capital Association
93	Glass	David	D.	Comments from Wal-Mart Stores, Inc.
94	Casazza	Teresa		"Guiding Principles on the Taxation of Electronic Commerce"
95	Shimizu - doc Shimizu - presentation	Edwin	J.	"Broadband On-ramps to the Internet"	Word PowerPoint	31K 29K
96	Hanson	Brian		Comments from Hanson Brothers Fresh Seafood
97	Marmaduke	John	H.	Comments from Hastings Entertainment, Inc.	Word	24K
98	Kelman	Alistair		"The easyClear White Paper"	Word	73K
99	Keck	Michael		Comments from the City of Little Rock
100	Schrader	Russell	W.	Comments from VISA	PDF	12K
101	Noll	Michael	J.	Comments from the City of Signal Hill, CA
102	Eggert	Wayne		"Electronic Commerce; Modernization and Sales Tax Simplification Proposal"	Word	33K
103	Baker	Dawn	R.	Comments from WAHM & Mompreneur Webzines	Word	41K
104	Andal	Dean		"A Prohibition on Discriminatory Ad Valorem Taxation on Interstate Telecommunications"	Word	52K
105	Morton	Linda		Comments from the City of Lakewood	Word	23K
106	Francisco	Paul		Proposal: Sales and Use Tax Collection on Interstate Purchases	text	36K
107	Gilmore	James		Policy Statement: (Proposed for Consensus Adoption and Inclusion In Policies & Options Paper	Word	80K
108	Wagner & Anderson	Andrew Wade