The Advisory Commission on Electronic Commerce (ACEC) was created by Congress to study federal, state, local and international taxation and tariffs on transactions using the Internet and Internet access. The Commission's 19 members included three of our nation's governors, heads of several major information technology corporations and other government and business leaders from across the nation. Virginia Governor James S. Gilmore, III, chaired the Commission.

This Commission was tasked with producing what is arguably the most important policy initiative of the information age. Its Report to Congress on the critical issues of electronic commerce and tax policy will have global implications.

Browse the Commission's electronic library. The library is a listing of the documents the Commission gathered. Many individual documents are available electronically through the library. You can also search the online library by author, title, and subject.

Read The Internet Tax Freedom Act, which created the commission.

See answers to Frequently Asked Questions.

View Commission Members' biographies.

• Mr. Dean Andal, Chairman, California Board of Equalization
• Mr. Michael Armstrong, Chairman of the Board, AT&T
• The Honorable James Gilmore, Governor, Commonwealth of Virginia
• Mr. Joseph Guttentag, Senior Advisor, Office of Tax Policy, U.S. Treasury Department
  (delegate for Lawrence H. Summers, Secretary, U.S. Department of the Treasury)
• The Honorable Paul Harris, Delegate, Virginia House of Delegates
• The Honorable Delna Jones, County Commissioner, Washington County, Oregon
• The Honorable Ron Kirk, Mayor, City of Dallas
• The Honorable Michael Leavitt, Governor, State of Utah
• Mr. Gene Lebrun, President (1997-1999), National Conference of Commissioners on Uniform State Laws
• The Honorable Gary Locke, Governor, State of Washington
• Mr. Robert Novick, General Counsel, U.S. Department of Commerce
  (delegate for Ambassador Charlene Barshefsky, U.S. Trade Representative)
• Mr. Grover Norquist, President, Americans for Tax Reform
• Mr. Richard Parsons, President, Time Warner, Inc.
• Mr. Andrew Pincus, General Counsel, U.S. Department of Commerce
  (delegate for Mr. William M. Daley, Secretary, U.S. Department of Commerce)
• Mr. Robert Pittman, President & Chief Operating Officer, America Online
• Mr. David Pottruck, President & co-CEO, Charles Schwab and Company
• Mr. John Sidgmore, Vice Chairman and COO, MCI Worldcom
• Mr. Stan Sokul , Association for Interactive Media
• Mr. Theodore Waitt, Chairman, Gateway, Inc.