Please note: This site's design is only visible in a graphical browser that supports Web standards, but its content is accessible to any browser or Internet device. To see this site as it was designed please upgrade to a Web standards compliant browser.

Internet Taxation Compilation Book

Table of Contents
July 17, 2001

Section I

Report from the Advisory Commission on Electronic Commerce

Section II: Issues Related to:


Business Activity Taxes (BAT)

Section III: Issues related to:

1. Taxes

  1. Sales taxes
  2. Use taxes
  3. Access taxes

2. Economic Impact

  1. State and local revenue

3. Fairness / "Level Playing Field"

4. Constitutionality

  1. Nexus: Quill decision
  2. Commerce Clause

5. Real World Examples Of Impact On Business

6. Privacy

7. Digital Divide

8. The Future Of Taxation

9. The Current Commission