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Internet Tax Briefing Book--accessible format

Translation of pdf files to text or html

Internet Taxation Compilation Book

Produced by the Congressional Internet Caucus Advisory Committee
Documents from the Advisory Commission on Electronic Commerce (ACEC)
ACEC Report - EXECUTIVE SUMMARY ONLY -- acec_report.txt
Full ACEC Report Released by Gov. Gilmore 4/12/00 -- acec_report.pdf [AVAILABLE ONLY IN PDF FORMAT]
Home Page of the ACEC
Proposal Submitted to the ACEC by ACEC Commissioners Jones, Kirk, Leavitt, Lebrun and Locke -- ACEC_proposal_leavitt.txt
Proposal Submitted to the ACEC by ACEC "Business Caucus" -- ACEC_proposal_biz.txt
Personal Statement of Stanley S. Sokul, ACEC Commissioner -- Sokul_statement.txt

1. TAXES

- sales taxes
- use taxes
- access taxes

2. ECONOMIC IMPACT

- Generally
- state and local revenue
- for the individual

- on sales

3. FAIRNESS/"LEVEL PLAYING FIELD"

4. CONSTITUTIONALITY

- Nexus/Quill decision
- Compact Clause

- Commerce Clause
- Due process

5. REAL WORLD EXAMPLES OF IMPACT ON BUSINESS

6. PRIVACY

7. DIGITAL DIVIDE

8. THE FUTURE OF TAXATION

9. THE CURRENT COMMISSION



See the original Internet Tax Briefing Book, with pdf files.
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Last updated May 14, 2000
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