Proposals

Dean AndalA Prohibition on Discriminatory Ad Valorem Taxation on Interstate Telecommunications Word (52 K)
Dean AndalA Uniform Jurisdiction Standard Word (73 K)
Robert D. Atkinson, et. Al.Internet Taxation Word (56 K)
Danielle BujnakProposal for Advisory Commission on Electronic Commerce Word (42 K)
Kaye CaldwellA State Cooperative Approach to Collection of Use Taxes in Interstate Commerce PDF (48 K)
Austin W. DunnMultijurisdiction Electronic Commerce Taxation Proposal Word (60 K)
WordPerfect (40 K)
e-Freedom CoalitionThe e-Freedom Coalition’s Proposal cover letter – Word (241 K)
proposal – Word (293 K)
e-Commerce CoalitionSimplification of the State and Local Sales and Use Tax SystemWord (124 K)
Wayne EggertElectronic Commerce; Modernization and Sales Tax Simplification Proposal Word (33 K)
Jeffrey A. EisenachThe High Cost of Taxing Telecom letter – Word (25 K)
summary – Word (22 K)
proposal – Word (284 K)
Clifford A. FarmerProposal from The Sales Tax Clearinghouse Word (59 K)
Paul FranciscoSales and Use Tax Collection on Interstate Purchases text (36 K)
Peter H. FriedmanUtilizing Existing Principle of Intangible Asset Taxation and Applying Them to Electronic Commerce Word (48 K)
James GilmorePolicy Statement: (Proposed for Consensus Adoption and Inclusion In Policies & Options Paper) Word (80 K)
James M. GoldbergProposal from the North American Retail Dealers AssociationWord (25 K)
David HardestySales Use Tax Plan: Creation of the Multistate Tax Service Word (50 K)
Ernest F. HollingsSenator Hollings Bill S. 1433 and responses to the Criteria for Evaluation of Alternative Proposals Word (37 K)
Richard N. KapplerA Proposal for Fostering the Fast and Efficient Development and Operation of Internet Web Hosting FacilitiesWord (39 K)
John KasichInternet Tax Elimination Act proposal – Word (50 K)
bill draft – PDF (63 K)
Alistair KelmanThe easyClear White Paper Word (73 K)
Ronald E. KnoxProposal to Address Issues of State and Local Taxation of Internet Transactions for the Advisory Commission on Electronic Commerce cover letter – Word (103 K)
proposal – Word (220 K)
Keith G. LandryProposal for State and Local Taxation of the Telecommunications Industry Word (48 K)
Michael O. LeavittStreamlined Sales Tax System for the 21st Century Word (59 K)
David A. LifsonThe Proposal from the American Institute of Certified Public Accountants Word (56 K)
J. William McArthurA Modest Principle: No Net Net Tax Word (47 K)
Thomas A. McGuireThe Zip Code Tax Word (35 K)
Charles E. McLureRadical Simplification of State Sales and Use Taxes: The Prerequisite for and Expanded Duty to Collect Use Tax on Remote Sales WordPerfect (41 K)
Word (73 K)
William P. OldersA Foundation for Automating the Taxation of E-Commerce cover letter – PDF (2 K)
proposal – PDF (147 K)
Jon M. PehaProposal on Taxation of Electronic Commerce PDF (23 K)
David PolatseckSales Tax Simplification ProposalWord (39 K)
Diann L. SmithProposal from the Committee on State Taxation Word (79 K)
Mark StackpooleATRACS Corporation Word (37 K)
Daniel L. SullivanAdapting Tax Technology to the Internet – the eCommerce Transaction Tax Server Word (729 K)
Joseph F. TaricaniThe Simplication of Collections and Remittance on Remote Consumer Sales Word (74 K)
Hal R. VarianA Proposal to Eliminate Sales and Use Taxes Word (24 K)
Andrew Wagner /
Wade Anderson
Proposal of an Origin Based Tax Solution for the Possible Taxation of Digitized Products Sold Over the Internet Word (46 K)
William F. Willbrand, Jr.Sales/Use Tax Settlement System Word (43 K)