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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:

Simplification

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