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Internet Taxation Compilation Book
Table of Contents
July 17, 2001
Section I
Report from the Advisory Commission on Electronic Commerce
- Majority Report, April 12. 2000
- Minority Report, April 12. 2000
Section II: Issues Related to:
Simplification
- National Retail Federation, submitted by Sarah Whitaker
- PSINet, submitted by John R. LoGalbo
- Center for Individual Freedom, submitted by Jeffrey Mazzella
- Patuxent Consulting Group, Inc., submitted by Ellen Marshall
- Internet Tax Fairness Coalition Submission #1 Submission #2, submitted by Mark Nebergall
- RealNetworks, Inc., submitted by Mark Grupp
- e-Fairness Coalition Submission #1 Submission #2 Submission #3 Submission #4, submitted by Tripp Funderburk
- National Association of Realtors, submitted by Edward Miller
- Institute for Policy Innovation, submitted by Bartlett Cleland
- Information Technology Association of America, submitted by Bartlett Cleland
Business Activity Taxes (BAT)
- Patuxent Consulting Group, Inc., submitted by Ellen Marshall
- Internet Tax Fairness Coalition, submitted by Mark Nebergall
Section III: Issues related to:
1. Taxes
- Progress and Freedom Foundation, Submission #1 Submission #2, submitted by Randy May
- Information Technology Association of America, submitted by Bartlett Cleland
- E-Fairness Coalition, Part 1, Page 1
- IPI: Center for Technology Freedom, Part 1, Page 2
- Sales taxes
- IPI: Center for Technology Freedom, Part 1, Page 4
- Use taxes
- IPI: Center for Technology Freedom, Part 1, Page 6
- Access taxes
- IPI: Center for Technology Freedom, Part 1, Page 7
- Progress and Freedom Foundation, Part 1, Page 8
- Progress and Freedom Foundation, Part 1, Page 9
2. Economic Impact
- Americans For Tax Reform, Part 2, Page 10
- IPI: Center for Technology Freedom, Part 2, Page 12
- State and local revenue
- IPI: Center for Technology Freedom, Part 2, Page 14
- University of Tennessee, Part 2, Page 16
3. Fairness / "Level Playing Field"
- e-Fairness Coalition, submitted by Tripp Funderburk
- International Mass Retail Association, submitted by Lisa Wolski
- Americans For Tax Reform, Part 3, Page 17
- International Mass Retailing Association, Part 3, Page 18
- IPI: Center for Technology Freedom, Part 3, Page 19
- Wal-Mart/International Mass Retailing Association, Part 3, Page 21
4. Constitutionality
- Americans For Tax Reform, Part 4, Page 23
- IPI: Center for Technology Freedom, Part 4, Page 27
- Nexus: Quill decision
- IPI: Center for Technology Freedom, Part 4, Page 33
- Commerce Clause
- IPI: Center for Technology Freedom, Part 4, Page 34
5. Real World Examples Of Impact On Business
- IPI: Center for Technology Freedom, Part 5, Page 35
6. Privacy
- Americans For Tax Reform: Grover Norquist, Part 6, Page 36
- Americans For Tax Reform: Ron Nehring, Part 6, Page 37
7. Digital Divide
- Americans For Tax Reform, Part 7, Page 39
- San Francisco Bay Area Network on Disability, Part 7, Page 42
8. The Future Of Taxation
- Robb Watters: Jefferson Government Relations, Part 8, Page 45
- IPI: Center for Technology Freedom, Part 8, Page 47
9. The Current Commission
- E-Fairness Coalition, Part 9, Page 49