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.

Speakers included:

• Walter Hellerstein
  Professor of Law
  University of Georgia Law School
• W. Val Overson
  Chairman
  Utah State Tax Commission
• Bruce Reid
  Director (Excise & Property Taxes)
  Microsoft Corp.
• George Vradenburg
  General Counsel
  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

Photo by NeONBRAND on Unsplash