This paper is designed to give the reader a balanced perspective on some of the issues surrounding the current discussions related to state and local taxation of Internet access fees and sales transactions on the Internet. The paper will attempt to describe the issues being discussed and present several viewpoints from interest groups on both sides of the issue. The paper is being written at an interesting time, since the Advisory Commission on Electronic Commerce is scheduled to meet in two weeks in Dallas and shape its final recommendations to Congress, which are due in April 2000. Taxation of Internet access and transactions on the Internet is one of the most complicated public policy issues of our time, affecting over 30,000 state and local taxing jurisdictions and literally thousands of businesses and customers worldwide. The paper will develop a next steps strategy to be considered by policy makers.
Raisinghani, Mahesh S. and Petty, Dan S., "E-Commerce Taxation Issues: A Balanced Perspective and Options for Resolution" (2000). AMCIS 2000 Proceedings. 65.