Congressional Digest

Congressional Digest May 2000 No. 5 Vol. 79
Policy Recommendations

Taxing E-Commerce

Online Purchases and State Revenues

Policy Recommendations

Advisory Commission on Electronic Commerce

The Advisory Commission on Electronic Commerce was establishedby Congress to conduct a thorough study of Federal, State, local,and international taxation of electronic commerce. For the last10 months, 19 commissioners have been deeply engaged in that endeavor.Since June of last year, the Commission heard testimony from over55 experts, academics, think tanks, and interest groups representinga broad range of perspectives on tax and electronic commerce policy.The Commission fulfilled its public obligation to engage andeducate the people of the United States on the policy of Internettaxation, and its statutory charge to report the results of ourstudy to Congress no later than April 21,…

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