General Information

• Summary of The Internet Tax Freedom Act
• The Future of Internet Taxation Robert L. Sommers
• The Mystery of the Vanishing Taxpayer Kenneth j.Klassen
• Internet, Death, and Taxes Rusty Weston,
• Online sales heating up tax debate Rajiv Chandrasekaran,
• Special Focus Net Taxes
  

Summaries of the Debate

• Online NewsHour: Local Taxes on the Net? -- July 4, 1997  
• Augusta Georgia: technology@ugusta: Taxing the Internet 2/26/97  
• Costs and Benefits of Taxing the Internet 5/20/99

Government Policies

• Clinton Backs Web Sales Tax Charles Babington,
• Advisory Commission on Electronic Commerce
• Online NewsHour: President's Comments on E-Commerce - July 1, 1997  

Legal Analysis

• Taxation of Internet Commerce 

Positions on the Debate

• Internet Taxation and the States Michael Mazerov and Iris J. Lav
• 07/17/97 Committee on the Judiciary - Foley Statement - Against taxation 

Use Taxes on the Internet

• Sales and Use Tax and E-Commerce David Hardesty