Can more than 30,000 taxing jurisdictions impose taxes on the Internet?
Can more than 30,000 taxing jurisdictions impose taxes on the Internet? What are the policy considerations surrounding the Internet Tax Freedom Act? These and other questions about the impact of taxation on a range of communities affected by the Internet — including state and local governments, businesses engaging in electronic commerce, and U.S. consumers.
- Walter Hellerstein
Professor of Law
University of Georgia Law School
- W. Val Overson
Utah State Tax Commission
- Bruce Reid
Director (Excise & Property Taxes)
- George Vradenburg
American Online, Inc.
- Sen. Ron Wyden
Speakers submitted the following documents for the briefing:
- THE INTERNET DEVELOPMENT ACT OF 1998
W. Val Overson, Chairman, Utah State Tax Commission
- STATE TAXATION OF ELECTRONIC COMMERCE
Walter Hellerstein Professor of Law,
University of Georgia Partner, Sutherland, Asbill & Brennan