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		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 WordPerfect	60K 40K
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 Word	41K 73K
114	Olders - letter Olders - proposal	William	P.	A Foundation for Automating the Taxation of E-Commerce	PDF PDF	2K 147K
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 Word	103K 220K
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 Word	241 293K
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 PDF	50K 63K
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 iPolitics.com
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 Word	40 k 37 k
181	Bizrate.com			Bizrate.com 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 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 Word PDF			A Proposal for Internet Tax Reform and Reduction	Word PDF	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