Internet Sales Tax Resources

Federal and National Level

• PL 105-277, Section 1201, The Internet Tax Freedom Act
• "Plain English" Summary of The Internet Tax Freedom Act (P.L. 105-277)
• Advisory Commission on Electronic Commerce
• S.1611 : A bill in the 106th Congress to amend the Internet Tax Freedom Act to broaden its scope and make the moratorium permanent.
• H.CON.RES.190 :Urging the United States to seek a global consensus supporting a moratorium on tariffs and on special, multiple, and discriminatory taxation of electronic commerce.
• S.CON.RES.58 : A concurrent resolution urging the United States to seek a global consensus supporting a moratorium on tariffs and on special, multiple and discriminatory taxation of electronic commerce.
• House leaders embrace plan for no Net taxes, Associated Press
• Leavitt and Governors fail to achieve Consensus for Online Commerce Tax The Salt Lake Tribune, February 28, 2000

California Specific

• California Tax Policy And the Internet, Legislative Analyst's Office, January 31, 2000
• AB 1784-Internet Tax Freedom Act: continuation This bill would remove the January 1, 2002 limit on the operation of the California Internet Tax Freedom Act. Opposed by the League of California Cities.

Bay Area Local

General Information

• National Association of Counties Legislation Alert and draft Resolution forwarded from the International City/County Management Association
• Joint Venture and Bay Area Economic Forum Host Internet Tax Symposium, Release Guidebook on E-Commerce Taxation
• Net Tax Opposition Increases By Richard Wolf, USA TODAY
• On the Issues: Internet Sales Tax USA Today Elections
• Germany Asks For Global Support On Internet Sales Tax Plan March 31, 1998
• Study Finds State and Local Tax Revenues Minimally Impacted by the Internet in 1998
• Home page for the Internet Tax Freedom Act
• Nevada lawmakers look for ways to collect tax on Internet sales, Las Vegas Review Journal, December 14, 1999
• Lobbying and Confusion Over Internet Taxes Escalate, NY Times on the Web, February 1, 2000 (registration required)
• Retailers To Vote on Net Taxes, Government Technology, Jan 18, 2000
• No Party Line When Issue Is Web Taxation, Washington Post, February 3, 2000
• Is Tax-Free Shopping Doomed? PC World News, February 14, 2000
• Taxes threaten booming sales of cigarettes online from news.com
• Leavitt and Governors Fail to Achieve Consensus for Online Commerce Tax, The Salt Lake Tribune, February 28, 2000
• Deadline looms for Net tax proposals from news.com
• Clinton leaves Internet tax in state's hands from sfgate.com
• Community Loses Out to E-Commerce from sfgate.com