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Internet Taxation

Advisory Commission on Electronic Commerce Report to Congress
Report of the Advisory Commission on Electronic Commerce, chaired by Gov. Jim Gilmore.

CATO Institute
- closing the net tax debate. discusses different views and opinions for and against taxation.
- analysis, policies and commentaries about Internet taxation.

CFIF.org
Provides an in-depth analysis of the debate over Internet taxation, complete with a detailed background of the issues.

E-Commerce Taxation in Kentucky
This paper analyzes the trend of electronic commerce in Kentucky businesses.

ecommercetax.com
This Website offers "current news and features articles on taxation of e-commerce. Site is focused at net-entrepreneurs, tax advisors, educators, students, and government policy makers".

Internet Taxation and the States
1998 Report from the Center on Budget and Policy Priorities summarizing the impact of the Internet Tax moratorium on states.

Internet Taxation: Issues and Legislation in the 109th Congress
CRS Report for Congress.

National Conference of State Legislatures
This page, sponsored by the National Conference of State Legislatures, provides contents and news provided from the Internet Taxation Task Force.

“No Internet Tax? Don’t Be Too Sure”
Article looking at potential for Internet taxation at the state, local, and federal level.

No Net Tax - Sponsored by the Americans for Tax Reform
presentations, current news, and other information for the opposition of Internet taxation.

No New Internet Tax - Video
Commercial against the use of internet taxes. Site also provides insight against the use of internet taxes.

Streamlined Sales Tax Project
A voluntary national endeavor to “develop measures to design, test and implement a sales and use tax system that radically simplifies sales and use taxes.” Arguably fundamental to any attempt to tax Internet purchases.

Virginia Department of Taxation
This website gives a good overview of ISP sales tax in Virginia for purchases made between July 1, 2003 and June 30, 2004.

Audio and Video

Colorado Governor Bill Owens at the CATO Institute
Governor Bill Owens of Colorado evaluates the detrimental effects of proposed Internet taxation against the potential gains in revenue.

Congressional Internet Caucus Advisory Committee
The Congressional Internet Caucus Advisory Committee website on Internet Taxation.

DMA on Internet taxation
Various opinions and articles on the issue of Internet Taxation published in the Direct Marketing Association website.

France may soon become the first nation to tax the internet
A news article that discusses the proposal by the French government to levy Internet taxes to fund the state run television network.

NoInternetTax.org President Speaks on Fox News.
This non-profit organization opposes the Internet Tax legislatives in the United States.

Reding distances herself from Sarkozy's Net tax
This news article discusses the debate and difference of opinion between the European Commission and the French government on the issue of Internet Taxation.

Taxing The Internet
An online law journal article discusses and analyzes the States’ plan to derive revenues from Internet Taxation.

 
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