Third Meeting of the E-Commerce Commission
The Westin St. Francis Hotel
San Francisco, California
December 14 - 15, 1999
See the transcripts.
Agenda
Selected presentations can be viewed or downloaded by clicking on the presentation links. The files are in Microsoft Word, PowerPoint, and PDF format so you must have the appropriate software to view them.
Tuesday, December 14, 1999 1:00 pm - 6:00 pm
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1:00 p.m. -- 1:15 p.m. |
Opening of Commission Meeting by Chairman
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1:15 p.m. -- 3:30 p.m. |
International Tax & Tariff Issues
Andrew Marsland, Chair of the Working Party No. 9 Subgroup on Electronic Commerce and a member of the Committee of Fiscal Affairs Group on Electronic Commerce and Taxation, Organization for Economic Cooperation and Development (10 Minutes)
presentation (PowerPoint, 36 k)
Michel Aujean, Director of Tax Policy at the European Commission, Directorate General Taxation and Customs Union (10 minutes)
presentation (Microsoft Word)
Fred Smith, Competitive Enterprise Institute (10 minutes)
Robert Novick, General Counsel, Office of the U.S. Trade Representative (10 minutes)
Joseph Guttentag, Senior Advisor, Office of the U.S. Secretary of the Treasury (10 minutes)
Q&A & Open Discussion by Commissioners
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3:30 p.m. -- 6:00 p.m. |
Presentation of Tax Proposals Received By Commission Pursuant to
Federal Register Notice
Presentation of "Internet Tax Elimination Act" (Mr. Chris Wysocki, president, Small Business Survival Committee) (10 minutes)
presentation (Microsoft Word, 35 k)
Presentation of "The E-Freedom Coalition's Proposal" (Mr. Adam Thierer, Walker Fellow in Economic Policy, Heritage Foundation, on behalf of the E-Freedom Coalition) (10 minutes)
presentation (Microsoft Word, 36 k)
Presentation of "A Uniform Jurisdiction Standard" (Mr. Dean Andal, California State Board of Equalization) (10 minutes)
Presentation of "A Prohibition on Discriminatory Ad Valorem Taxation on Interstate Telecommunications" (Mr. Dean Andal, California State Board of Equalization) (10 minutes)
Presentation of "Proposal for State and Local Taxation of the Telecommunications Industry" (Ms. Stacey L. Sprinkle, Assistant Vice President for Tax, CommNet Cellular, Inc. and Mr. Keith G. Landry, General Attorney, BellSouth Corporation on behalf of Air Touch, ALLTEL, AT&T, Bell Atlantic, BellSouth, CommNet Cellular, Global Crossing, GTE, SBC, Sprint, US West, and Western Wireless) (10 minutes)
Presentation of "A Proposal for Fostering the Fast and Efficient Development and Operation of Internet Web Hosting Facilities" (Mr. John Morabito, Vice President, Federal Legislative and Regulatory Affairs, Global Crossing, Ltd.) (10 minutes)
Q&A & Open Discussion By Commissioners
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Wednesday, December 15, 1999 8:30am - 5:30 pm
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8:30 a.m. -- 8:40 a.m. |
Opening of Commission Meeting by Chairman |
8:40 a.m. -- 11:00 a.m. |
Presentation of Tax Proposals Received by Commission Pursuant to
Federal Register Notice (continued)
Presentation of "Streamlined Sales Tax System for the 21st Century" (Governor William Janklow, South Dakota, Illinois state Senator Steven Rauchenberger, and Commissioner Randy Johnson, Chair of the Hennepin County, Minnesota, Board of Commissioners, on behalf of National Governors' Association, National Conference of State Legislatures, The Council of State Governments, National Association of Counties, The United States Conference of Mayors, and the International City/ County Management Association)
Presentation of "Proposal on Taxation of Electronic Commerce" (Mr. Jon M. Peha, Carnegie Mellon University)
presentation (PDF, 9 k)
Presentation of "Adapting Tax Technology to the Internet - The eCommerce Transaction Tax Server" (Mr. Daniel L. Sullivan, Taxware International, Inc.)
presentation (PowerPoint, 542 k)
(Collectively, the presentation of the foregoing proposals will be allocated 30 minutes with time distributed as the presenters see fit.)
Presentation of "Radical Simplification of State Sales and Use Taxes: The Prerequisite For and Expanded Duty to Collect Use Tax on Remote Sales" (Mr. Charles E. McLure, Hoover Institute) (10 minutes)
Presentation of "Proposal Related to Electronic Commerce Taxes", (James M. Goldberg, General Counsel, North American Retail Dealers Association) (10 minutes)
Presentation of "A Modest Principle: No Net Net Tax", (Mr. J. William McArthur, Jr. and Mr. Peter R. Merrill, PricewaterhouseCoopers LLP) (10 minutes)
presentation (Microsoft Word, 33 k)
Presentation of "Proposal from the Committee on State Taxation to Increase Voluntary Remittance of Sales and Use Tax" (Ms. Diann L. Smith, General Counsel, Committee on State Taxation) (10 minutes)
Presentation of "Simplification of the State and Local Sales and Use Tax System" (Mr. Joseph R. Crosby, Ernst & Young, National Director State Tax Legislative Services on behalf of eCommerce Coalition) (10 minutes)
presentation (Microsoft Word, 17 k)
Q&A & Open Discussion by Commissioners
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11:00 a.m. -- 12:15 p.m. |
Observations on Tax Proposals by Affected Business Sector Representatives
Mr. Peter Lowy, Co-President, Westfield America, Inc., International Council of Shopping Centers (10 minutes)
presentation (Microsoft Word, 32 k)
Mr. David Bullington, Vice President, Tax Department, Wal-Mart (10 minutes)
presentation (Microsoft Word, 31 k)
Mr. Frank G. Julian, Operating Vice President & Tax Counsel, Federated Department Stores, Inc. (10 minutes)
presentation (Microsoft Word, 23 k)
Mr. Craig Winn, Chairman, Value America, Inc. (10 minutes)
Ms. Cindy Oakes, Tax Department, Dell Computer Co. (10 minutes)
Ms. Katrina Doerfler, Senior Manager for Planning and External Tax Affairs, Cisco Systems, Inc. (10 minutes)
Mr. Dan Kostenbauder, Tax Counsel, Hewlett Packard Co. (10 minutes)
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12:15 p.m. -- 1:00 p.m. |
Lunch |
1:00 p.m. -- 5:15 p.m. |
Discussion & Debate of Commission's "Issues & Options" Paper &
Resolutions
Mr. Robert Pittman, President and COO, America Online, Inc., Introduction of "Issues & Options" Paper on behalf of the Report Drafting Subcommittee
Discussion of Numbered Policy Options in "Issues & Options" Paper
Resolutions Nos. 1-4 Offered by Mr. Grover Norquist
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5:15 p.m. -- 5:30 p.m. |
Closing Administrative Matters
Discussion of Final report and Commission direction to Report Drafting Subcommittee
Approval of Minutes of the New York City Meeting
Budget Update by Ms. Delna Jones on behalf of the Funding Subcommittee
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