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Click here to see the (dated Feb. 8, 2000)

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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.
# Author Last Name Author First Name AuthorMI Title File Format File Size

Report Drafting Subcommittee

Issues and Policy Options Paper PDF 103K
1 Fenner, Joe
"E-Business Technology Forecast"    
2 Menzel, Terrill
"The Critical Role of Public Management"    
3 Smith James K. "Lawmaker's Guide to State Taxation of Electronic Commerce"    
4 Cline, Robert J. "The Sky is Not Falling: Why State and Local Revenues were not Significantly Impacted by The Internet in 1998"



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 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

eCommerce Coalition doc -- 1

eCommerce Coalition -- doc2

eCommerce Coalition -- doc 3

"eCommerce Coalition"







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"    

"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"    

Henry, et al. -- doc1

Henry, et al. -- doc2

"The Emerging Digital Economy II"





29 Wagner, Esq., Andrew P "Comment on an Origin Based Tax Solution:    

Ryan, et. Al. -- doc1

Ryan, et. Al. -- doc2

"The Seller-State Option: Solving the Electronic Commerce Dilemma"





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

Caldwell -- doc1

Caldwell -- doc2

"Reconciling a National Marketplace w/State & Local Gov't. Tax Systems: A Path Forward"





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

Hurst - Resolution

Hurst - Memorandum

Jon B. "Resolution on Electronic Commerce"





39 Gray Peter
"To Tax or Not to Tax Internet Sales? A Consumer Perspective" Word 34K
40 Kisber 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

Peha -- doc1

Peha -- doc2

Jon M. "Addressing Policy Issues of Electronic Commerce: Taxation, Privacy, Fraud Protection, and Restricted Sales"





44 Sullivan et. Al Dan
Submission by TAXWARE International, Inc. Word 44K

Irving, et. Al. -- doc1

Irving, et. Al. -- doc2

"Falling Through the Net: Defining the Digital Divide





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

Canning -- doc1

Canning -- doc2

Canning -- doc3

Annabelle B. "Committee on State Taxation 50-State Study & Report on Telecommunications Taxation"








Eisenach - letter

Eisenach - summary

Eisenach - proposal

Jeffrey A. "The High Cost of Taxing Telecom"







52 Eisenach, et. Al. Jeffrey A. "The Digital Economy Fact Book"    

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"





Install script/text file

Virtual device driver


Read me file











Smith, Jr. -- doc1

Smith, Jr. -- doc2

Smith, Jr. -- doc3

Fred L. "Draft Remarks--Panel on Int'l. Taxes, Tariffs & Duties, etc."







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

Josten -- doc1

Josten -- doc2

R. Bruce "E-Commerce Taxation: Issues in Search of Answers"





58 Keating Raymond J. "Testimony Before the Advisory Commission on Electronic Commerce on the Issue of E-Commerce Taxation"    

Isaacson -- doc1

Isaacson -- doc2

George S. "Exploding Nexus Myths"





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

"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


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




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

Proposal of an Origin Based Tax Solution for the Possible Taxation of Digitized Products Sold Over the Internet Word 46K
109 Dunn - Word version

Dunn - WordPerfect version
Austin W. Proposal: Multijurisdiction Electronic Commerce Taxation Proposal Word


110 Taricani Joseph F. Proposal: The Simplication of Collections and Remittance on Remote Consumer Sales Word 74K
111 Sullivan Rebecca M. Comments from the International Council of Shopping Centers    
112 Polatseck David   Sales Tax Simplification Proposal Word 39K
113 McLure - Wordperfect

McLure - Word
Charles E. Radical Simplification of State Sales and Use Taxes: The Prerequisite for and Expanded Duty to Collect Use Tax on Remote Sales Wordperfect


114 Olders - letter

Olders - proposal
William P. A Foundation for Automating the Taxation of E-Commerce PDF


115 Hardesty David   Sales Use Tax Plan: Creation of the Multistate Tax Service Word 50K
116 Stackpoole Mark   ATRACS Corporation Word 37K
117 Knox - cover letter

Knox - proposal
Ronald E. Proposal to Address Issues of State and Local Taxation of Internet Transactions for the Advisory Commission on Electronic Commerce Word


118 Means Steve   Comments from the City of Gadsden, AL Word 20K
119 Peha Jon M. Proposal on Taxtation of Electronic Commerce PDF 23K
120 Sullivan Daniel L. Adapting Tax Technology to the Internet - the eCommerce Transaction Tax Server Word 729K
121 Friedman Peter H. Utilizing Existing Principle of Intangible Asset Taxation and Applying Them to Electronic Commerce Word 48K
122 Caldwell Kaye   A State Cooperative Approach to Collection of Use Taxes in Interstate Commerce PDF 48K
123 Nordvold Norris   Comments from the City of Phoenix Word 36K
124 Landry Keith G. Proposal for State and Local Taxation of the Telecommunications Industry Word 48K
125 Varian Hal R. A Proposal to Eliminate Sales and Use Taxes Word 24K
126 Hollings Ernest F. Senator Hollings Bill S. 1433 and responses to the Criteria for Evaluation of Alternative Proposals Word 37K
127 Bujnak Danielle   Proposal for Advisory Commission on Electronic Commerce Word 42K
128 Willbrand William L., Jr. Sales/Use Tax Settlement System Word 43K
129 Fischbach John F. Comments from the City of Fort Collins Word 30K
130 Cartier Brian E. Comments from The National Association of College Stores    
131 Funderburk Tripp   Comments from AL Retail Assoc., AM Booksellers Assoc., IL Retail Merchants Assoc., ICSC, IMRA, MI Retail Assoc., NAREIT, NARDA, The Real Estate Roundtable, Retail Merchants of NH, MA & SC Word 23K
132 McGuire Thomas A. The Zip Code Tax Word 35K
133 Farmer Clifford A. Proposal from The Sales Tax Clearinghouse Word 59K
134 Leavitt Michael O. Streamlined Sales Tax System for the 21st Century Word 59K
135 Lifson David A. The Proposal from the American Institute of Certified Public Accountants Word 56K
136 Smith Diann L. Proposal from the Committee on State Taxation Word 79K
137 Kappler Richard N. A Proposal for Fostering the Fast and Efficient Development and Operation of Internet Web Hosting Facilities Word 39K
138 e-Freedom Coalition - cover letter

e-Freedom Coalition - proposal
    The e-Freedom Coalition's Proposal Word


139 e-Commerce Coalition     Simplification of the State and Local Sales and Use Tax System Word 124K
140 Esser Jeffrey L. Comments from Government Finance Officers Association Word 27K
141 McArthur J. William   A Modest Principle: No Net Net Tax Word 47K
142 Kueltzo Gary S. Comments in Support of the Proposal For State and Local Taxation of the Telecommunications Indusrty Word 26K
143 Shaw Joe A. Comments from the City of Lancaster, SC Word 48K
144 Kasich - proposal

Kasich - bill draft
John   Internet Tax Elimination Act Word


145 Goldberg James M. Proposal from the North American Retail Dealers Association Word 25K
146 Andal Dean   A Uniform Jurisdiction Standard Word 73K
147 Martin Marsha   Comments from the City of Chico, CA Wordperfect 4 k
148 Vincent Joshua   Land Value Taxation Proposal Word 28 k
149 McDermott Mary   Comments from Personal Communications Industry Association Word 21 k
150 Brinson John F. A Tax Proposal to Solve the Internet Sales Tax Problem    
151 Caldwell Austin   Comments from the City of Demopolis    
152 Bonnett Tom   Comments by Mr. Bonnett regarding Taxing & Not Taxing Electronic Commerce Word 43 k
153 Smith Jeanie E. Comments from Mississippi Municipal League Word 30 k
154 McKenzie Christopher   Comments from League of California Cities Word 14 k
155 Ghilardi Ron   Comments from the DuPage Mayors and Managers Conference Word 28 k
156 Hurley Caroline   Proposal for Sales Tax Simplification Word 96 k
157 White Richard   Comments from    
158 Mizrahi Maurice   Comments from Maurice Mizrahi    
159 Heller Martha   Comments from CIO Communications, Inc.    
160 Waldeck Clifford   Comments from Waldeck's Office Supplies    
161 Anderson Dana K. Comments from Macerich Company    
162 Alexander Stanford   Comments from Weingarten Realty    
163 Flynn Michael J. Comments from Kimco Realty Corporation    
164 Dunahoo Carol A. Comments from PricewaterhouseCoopers    
165 Lugar Richard G. Comments from Richard G. Lugar    
166 Boucher Karen J. Comments from Arthur Anderson    
167 Fisher Donna J. Comments from American Bankers Association    
168 Bullington David   Comments from the e-Fairness Coalition Press Conference Participants    
169 CTIA     Comments from the Computing Technology Industry Association Word 35 k
170 Smith Terry   Comments from Drop Tine Outdoors, LLC Word 23 k
171 Bonnett Tom   Retail E-commerce Threatens to Erode Public Sector Revenues Word 32 k
172 Lowry Peter   Observation on Tax Proposals by Affected Business Secto Representatives Word 32 k
173 Julian Frank G. Testimony presented December 15th at the Advisory Commission's Meeting in San Francisco Word 24 k
174 Wysocki Christopher A. Testimony presented on December 14th at the San Francisco Meeting Word 35 k
175 Kemp Jack   Jack Kemp Opposes Nation's Governors' Effort to Impose Uniform National Sales Tax    
176 Peha Jon M. Testimony at the San Francisco Meeting PDF 10 k
177 Andal & Mazerov     "California's Andal, CBPP's Mazerov Go Head-to-Head on E-Commerce"    
178 Dean Stansel & Stephen Moore   "The State Spending Spree of the 1990s"    
179 Kirk Ron   Taxpayers & Internet Taxes    
180 Aujean - outline

Aujean - supplement
Michel   Testimony to Commissioners at Meeting in San Francisco Word

40 k

37 k
181 Flash Survey Report    
182 Crosby Joseph R. Testimony to Commission in San Francisco Word 17 k
183 Marsland Andrew   Testimomy to Commission in San Francisco PDF 37 k
184 Johnson Kent   A View on State and Local Taxation    
185 Morabito John S. Testimony to Commission in San Francisco Word 15 k
186 Sullivan Daniel   Testimony to Commission in San Francisco PowerPoint 543 k
187 KPMG     KPMG "E-Commerce Update"    
188 Novick Robert T. Customs Duties and Electronic Commerce    
189 Thierer Adam D. Testimony to Commission in SF Word 36 k
190 Peter Merrill & J. William McAuthur     Testimony Word 34 k
191 Neel - summary

Neel - endorsement
Roy   Comments from United States Telecom Association Word

78 k

66 k
192 192     Establishing a Framework to Evaluate E-Commerce Tax Policy Options    
193 193     Proposal for State and Local Taxation of the Telecommunications Industry    
194 McLure Charles   Appeal for Fair and Equal Taxation of Electronic Commerce Word 55 k
195 McLure Charles   Radical Simplification of State Sales and Use Taxes: the Prerequisite for an Expanded Duty to Collect Use Tax Word 26 k
196 Gray Peter J. Comments from the Internet Consumers Organization Word 22 k
197 Brown Lee P. Comments from the City of Houston    
198 Dahlke Mike   Interstate and Electronic Commerce Tax Act    
199 NGA     Letter from the National Governors' Association    
200 Wordhouse-Dykema Heidi   Comments on the Issues and Options Paper Word 34 k
201 Bullington David   Testimony to Commission in SF Word 31 k
202 Advisory Commission on Electronic Commerce Business Caucus
    A Proposal for Internet Tax Reform and Reduction Word
34 k
20 k
203 Scoma Charles   Resolution No. 2000-02 Affirming Support for Neutral Tax Treatment of Internet Purchases    
204 Smith Richard K. Letter in support of "Streamlined Sales Tax System for the 21st Century    
205 Boxer Barbara   Letter recommending permanently prohibiting sales tax on Internet transactions    
206 Drymon Doug   Resolution No. 99-0654 re: Sales and Use Tax Fairness among all Retail Merchants    
207 Zeller Ann   Report from the Direct Marketing Association, Inc.    
208 Pfister Steve   Report from the National Retail Federation    
209 Whitaker Harold L. Comments from the City of Friendswood, Texas    
210 Cowell Lisa   Letter from the E-Fairness Coalition in opposition of the ACEC Business Caucus    
211 Hurley Caroline   Comments in Support of the Business Caucus Members Proposal for Internet Tax Reform and Reduction Word 128 k
212 Malcolm Allen   Tax at Source & Transfer PDF 129 k
213 Kostboth Robert Sr. Letter from Former South Dakota State House Representative, Robert Kostboth, Sr.    
214 Graham Robert   Letter from 12 Senators urging the Commission to focus its effots on presenting Congress with recommendations that are equitable for all retailers    
215 Feldhaus Frank   Letter and report from the City of Anaheim, CA    
216 Silicon Valley Network     Report from the Silicon Valley Network    
217 duPont Peter   Letter and testimony from Pete duPont, Policy Chairman of the National Center for Policy Analysis and former Governor of Delware Word 36 k
218 Bowen Robert S. Commentary on Address Data Quailty and Accurate Assigning of Tax Jurisdictions Word 68 k
219 McClintock Martin   Establishing a Framework to Evaluate E-Commerce Tax Policy Options    
220 eCommerce Coalition     eCommerce Coalition March 13, 2000 letter Word 30 k


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