E-Commerce and Internet Taxation

-- Reports and Publications--

"Old Dogs, New Tricks"  U.S. News & world Report, February 26, 2001

E-Commerce: Taxing Internet Sales and Access This Senate Office of Research briefing paper looks at tax and equity issues involving electronic commerce, or e-commerce, and the phenomenal growth of commercial transactions on the Internet. It explores actions state policy-makers may wish to consider in matching taxation methods with the rapidly evolving world of online transactions. It also notes areas where the federal government may first need to act, and includes information about state and federal studies and recommendations on Internet tax issues pending the expiration of the moratoria.

OECD Reaches Consensus on Web Taxes  The Organization for Economic Cooperation and Development, which represents 30 leading industrialized nations, says its members have reached a landmark agreement that defines how countries should tax business conducted over the Internet.  Financial News, 01/10/01

A Proposal for Internet Tax Reform and Reduction  Advisory Commission on Electronic Commerce Business Caucus, March 30, 2000

NCSL Responds to E-Commerce Industry's "Compromise" Proposal on Sales Tax   National Conference of State Legislatures, February 9, 2000

NCSL Adopts Model Legislation To Simplify Sales Tax Collection  NCSL Executive Committee Task Force on State and Local Taxation of Telecommunications and Electronic Commerce, January 20, 2000

E-Commerce and Taxation:  A Plan for California  Pepperdine University School of Public Policy, Inaugural Class Project, April 10, 1999

"If I'm so empowered, why do I need you?"  Defining Government's Role in Electronic Commerce,  report of the Electronic Commerce Advisory Council, State of California, November 1998

Presidential Directive on Electronic Commerce   July 1, 1997

A Framework for Global Electronic Commerce  July 1, 1997

The Emerging Digital Economy  U.S. Department of Commerce, April 1998

The Emerging Digital Economy II   U.S. Department of Commerce, June 1999

The Economic and Social Impacts of Electronic Commerce: Preliminary Finding and Research Agenda   Organization for Economic Cooperation and Development, February 1999
 
 

-- Conferences --

CommerceNet 99  November 1-3, 1999, San Diego, CA

The 1999 Conference on Advanced E-Commerce Tax Policy  November 16-17, 1999, New York, NY

CA State Senate Committee on Revenue and Taxation (Senator Wes Chesbro, Chair),  December 8, 1999,   9:00 a.m., State Capitol, Room 2040, Sacramento, CA; re: Issues relating to Electronic Commerce.

Advisory Committee on Electronic Commerce  December 14-15, 1999, San Francisco, CA
 
 

-- Organizations --

Advisory Commission on Electronic Commerce  was created by Congress to study federal, state, local and international taxation and tariffs on transactions using the Internet and Internet access. The commission's 19 members include three of our nation's governors, heads of several major information technology corporations and other government and business leaders from across the nation.

American Electronics Association is the largest and most effective trade association of the technology industry. Founded in 1943 with 25 member companies, the organization now maintains a membership of 3,000 firms. Diversity is reflected both among and within member companies. It represents a broad industry cross-section in terms of company size, geography, product, and market segment.

American Small Business Alliance's mission is to provide information, guidance, and a community focal point for small and home-based business owners. They offer members and visitors personal and business resources and encourage member interaction and the exchange of ideas and experiences.

BayTrade  is an export promotion program of the Bay Area Economic Forum that assists companies to export their products and services as a key strategy for the economic sustainability of the Greater Bay Area and the Sacramento Central Valley. BayTrade was established in 1994, with seed funding from the U.S. Department of Commerce Economic Development Administration and Bay Area cites and counties.

California State Electronic Commerce Advisory Council created by the Governor of California and composed of representatives of the private sector, to recommend how government at the local, state, and federal levels should "further engender the development of electronic commerce by clarifying, modifying, or removing existing policies and practices, or implementing new ones."

CommerceNet was launched in Silicon Valley, California in April 1994 and its membership has grown to over 500 companies and organizations worldwide. They include the leading banks, telecommunications companies, VANs, ISPs, online services, software and services companies, as well as major end-users. Together, they are working to transform the Internet into a global electronic marketplace.

Consumer Electronics Manufacturers Association is a trade association whose primary members are U.S. consumer electronic manufacturers. The association is also a sector of the Electronic Industries Association that was founded in 1924.

Council on Competitiveness sets an action agenda to drive U.S. economic competitiveness and leadership in world markets in order to raise the standard of living for all Americans. It focuses on strengthening U.S. innovation, upgrading the workforce, and benchmarking national economic performance. Its members are corporate chief executives, university presidents, and labor leaders. Its national affiliates include nonprofit research organizations, professional societies, and trade associations.

E-conomy Project, University of California is a joint project of the Berkeley Roundtable on the International Economy, College of Engineering, Haas School of Business, School of Information Management and Systems at U.C. Berkeley, U.C. Davis, and U.C. San Diego. The project's goal is to create an institutional resource involving industry leaders, policymakers and academics in discussion and research to conceive new business models, more effective corporate strategies and informed policies for the emerging digital economy.

Electronic Commerce Canada is a voluntary organization composed of executives from both the public and private sectors. ECC provides a forum for sharing information and discussing ideas and initiatives, as well as providing the opportunity to network. Half-day educational awareness seminars are conducted monthly, from September to June, for those interested in electronic technologies. There is no charge for these seminars. In addition, ECC provides symposiums and trade shows to encourage its membership to utilize electronic commerce technologies and to conform to accepted standards that will increase productivity and improve competitiveness.

Electronic Commerce Forum is a nonprofit public policy advocacy group created to ensure a fair and competitive marketplace for the conduct of electronic commerce worldwide.

Electronic Industries Alliance For nearly 75 years EIA has been the primary trade organization representing the U.S. high technology community. EIA has created a host of activities to enhance the competitiveness of the American producer including such valuable services as, technical standards development, market analysis, government relations, trade shows and seminar programs.

Electronic Commerce, Law and Policy Strategies is the Ohio Supercomputer Center's technology policy group with was established in 1995 to address the technological, legal and policy issues embedded in new and emerging computing and information technology applications.

Independence Forum  is a nonprofit research organization dedicated to informing the general public on issues relating to Internet commerce and taxation, and Internet regulation in general.  The Independence Forum has also established the Internet Tax Coalition,  a grass-roots organization of individuals who want to keep the Internet free of taxation and burdensome regulations.

International Small Business Consortium provides a productive and professional Internet based network to help small and medium-sized enterprises communicate about business needs, expand their markets, share their resources, knowledge and experience.

Internet Alliance aims to help the Internet industry build the confidence and trust necessary for the Internet to become the global, mass market medium of the 21st century.

Internet Tax Fairness Coalition unites consumers, taxpayer advocacy groups and corporations interested in fighting any unfair, discriminatory, and duplicative taxes on the sale of services or products on the Internet.

Joint Venture Silicon Valley  is a nonprofit regional collaborative established to enhance the economic vitality and quality of life in the Silicon Valley.

NCSL (National Conference of State Legislatures) Internet Taxation Task Force  was established in March 1999 to review state and local taxation of telecommunications and electronic commerce in light of rapid technological changes in these industries; provide advice and counsel to the NCSL steering committee members on the National Tax Association's Telecommunications and Electronic Commerce Tax Project and to the federal Advisory Commission on Electronic Commerce; formulate an NCSL policy on the state-federal relations issues involved in the taxation of electronic commerce and telecommunications; and develop and review draft legislation for state legislative consideration.

National Venture Capital Association, Inc. is dedicated to defining, serving and representing the interests of the venture capital and private equity industries. Formed in 1973 to foster the understanding of the importance of venture capital to the vitality of the U.S. economy, NVCA works to stimulate the flow of risk equity capital to emerging and developing companies.

OMICRONet is a consortium group of more than 100 major corporations seeking to improve the contribution of IT to their businesses through shared insights and experiences.

Online Banking Association is a membership based nonprofit trade association representing the delivery of financial information and services through online networks and computer systems.

Polyconomics is the formation of the political and economic forces shaping the global and commercial environment.

Santa Clara Valley Manufacturing Group  is a coalition of companies organized to involve principal officers and senior managers of member companies in a cooperative effort with local government to identify and address major public policy issues affecting the economic health and quality of life in Silicon Valley.

Semiconductor Equipment and Materials International (SEMI)  is a global trade association that represents the semiconductor and flat panel display equipment and materials industries. Founded in 1970 in the United States, SEMI has evolved into a worldwide organization committed to free trade and open markets. The primary goal of SEMI is to help its members expand their global marketing opportunities and improve access to their customers and industry, government and civic leaders. SEMI accomplishes this goal by providing its members with up-to-date, industry-specific information and educational resources needed to manage their company and market their products more effectively. SEMI represents more than 2,000 member companies worldwide whose combined products and services contribute more than $65 billion to the world economy. SEMI's headquarter office is located in Mountain View, CA.

Silicon Valley Software Industry Coalition  consists of the software and electronic commerce industry's leading edge companies. Its mission is to identify specific projects and build collaborative relationships to facilitate an industry consensus on software issues; to act as a catalyst in resolving those issues; and to present a coordinated software industry voice.

Small Business Survival Committee  is a national, nonprofit, nonpartisan small business advocacy organization with more than 50,000 members nationwide. SBSC policy and advocacy work focuses on efforts to modernize policies and promote reforms which foster economic growth, entrepreneurship, job creation and opportunity for small business owners and their workforce. SBSC approaches public policy from a limited government perspective, and fights against unchecked regulation and burdensome taxes imposed on America's small business sector and its workforce.

Smart Valley, Inc. 's mission was to serve as a catalyst for applications of network technology, getting the projects started, then finding an appropriate home for them. In the end, Smart Valley's projects have involved more than 15,000 volunteers, over 100 companies and have leveraged $4 million of membership funding into over $100 million in projects for the Silicon Valley community and beyond. After five years as an organization, Smart Valley is closing its doors with our mission fulfilled. To find out more about Smart Valley and the organizations that are carrying on its legacy, please visit the projects page.

Software and Information Industry Association  unites the software code and information content industries into a powerful global consortium. This union of code and content in the digital age delivers unmatched industry advocacy, business development, research and education to more than 1,400 SIIA member companies.

Software Development Forum  was recently formed through a merger between the Software Forum (formerly the Software Entrepreneur's Forum) and the Center for Software Development, the Software Development Forum is a unique Silicon Valley organization, providing software professionals with a one-stop shop for information, connection and education.

U.S. Chamber of Commerce is the world's largest federation of businesses, chambers of commerce, American chambers overseas and trade and professional associations, and is America's principal advocate for the American business community. Its more than 215,000 members represent a broad spectrum of the business community and share the Chamber's mission to "advance human progress through an economic, political and social system based on individual freedom, incentive, initiative, opportunity and responsibility."

U.S. Council for International Business  advances the global interests of American business both at home and abroad. It is the American affiliate of the International Chamber of Commerce (ICC), the Business and Industry Advisory Committee (BIAC) to the OECD, and the International Organisation of Employers (IOE). As such, it officially represents U.S. business positions both in the main intergovermental bodies and vis-a-vis foreign business communities and their governments.

U.S. Internet Council is a nonpartisan group consisting of State policymakers and industry leaders committed to advancing public policies essential for the digital era.

Wireless Communications Alliance is a Silicon Valley nonprofit organization dedicated to the mutual benefit of companies and other organizations operating in Northern California that are associated with wireless communications.

World Trade Organization is the only international organization dealing with the global rules of trade between nations. Its main function is to ensure that trade flows as smoothly, predictably and freely as possible.
 
 

-- E-Commerce Resources --

CommerceNet e-commerce resources

E-Commerce statistics by Computerworld/Emmerce