Electronic Commerce Taxation - Other General Print Articles

• Allen, Jodie T., Read Their Lips: No New Internet Taxes, 128 U.S. News 42, n.4 (January 31, 2000).
• Anderson, Curt, Lawsuit Dropped Against Panel on Internet Taxation, 145 Chicago Daily Law Bulletin i. 83, p.1, col. 3 (April 28, 1999).
• Anderson, Wade(former Texas Tax Policy Director), Care and Feeding of the Internet: Texas Taxation Internet Services and The Future Taxation of the Internet, presented at International Tax Program at Harvard University.
• Applegate, Linda M., Electronic Commerce and the Internet: Looking Back as We Look Ahead, Harvard Business Review (forthcoming).
• Barina, Thomas, Nexus For Use Tax on Electronic Commerce, 17 Journal of State Taxation 50-67, i. 3 (Winter 1999).
• Bean, Mitchell, and Marjorie Bilyeu (Michigan House Fiscal Agency), Internet Taxation in Michigan, 9 State & Local Taxes Weekly Newsletter, n. 5 (2/2/98).
• Betts, Mitch, and Ellis Booker, Internet Renews Tax Battles; Murky On-line Tax. Jurisdictions Cause Trouble, 29 Computerworld 64, n. 25 (June 19, 1995).
• Blasé, John C., How to Respond to Audits That Apply the Principles of the MTC’s Nexus Bulletin 95-1, Journal of Multistate Taxation (March/April 1997).
• Boidman, Nathan, Recent Developments Respecting Electronic Commerce, Cross-Border Branch Operations and Corporate Loans to Nonresidents, 27 Tax Management International Journal 652-654, i. 12 (Dec. 11, 1998).
• Bollier, David, The Future of Electronic Commerce, The Aspen Institute (1996).
• Bonnett, Thomas W., Is the New Global Economy Leaving State-Local Tax Structures Behind? National League of Cities (1997).
• Cohen, Richard G., and Paul Terry, Online Taxation Issues Undergo Federal Security, The National Law Journal.
• Communications and Electronic Commerce Tax Project, National Tax Association, Draft Project Report (Introduction Section) (June 18, 1999).
• Ditchburn, Jennifer, International Government Officials Compare Notes, Develop Principles at OECD E-Commerce Taxation Conference, 17 Tax Notes International 1155-1157, n. 16 (Oct. 19, 1998).
• Dusterberg, Thomas J., and Kenneth Gordon, Competition and Deregulation in Telecommunications, Hudson Institute (1997).
• Ellis, John, Rise of Internet Will Force Overhaul of Tax Laws, 112 The Los Angeles Daily Journal i. 70, s. 0, p.6, col. 3 (April 13, 1999).
• Enrich, Peter D., Saving the States From Themselves: Commerce Clause Constraints on State Tax Incentives for Business, 110 Harvard Law Review 383 (1996).
• Faber, Peter L., Handling Nexus Issues: Planning and Audits, State Tax Notes (July 13, 1998).
• Frieden, Karl A., The Internet and Electronic Commerce, presentation at the Institute for Professionals in Taxation Sales and Use Tax Symposium, Dallas, TX, 9/28-10/1/97. (This paper is an updated version of the Sales and Use Tax section of an article entitled The taxation of Cyberspace by Karl A. Frieden and Michael E. Porter, which appeared in the November 11, 1996 issues of State Tax Notes.
• Green, Paul, and Mark Berman, Now That Everyone's on the Internet, Here's the Question: Can Transactions in Cyberspace Be Taxed?
• Grierson, Scott R., State Taxation of the Information Superhighway; A Proposal for Taxation of Information Services, 16 Loyola Los Angeles Enterprise Law Journal 603 (1996).
• Grossman, Alysse, Sales Treatment of Computer Transactions Analyzed, 10 Inside New York Taxes.
• Groves, Megan E., Where There’s a Will, There’s a Way: State Sales and Use Taxation of Electronic Commerce, 74 Indiana Law Journal 293-316, i. 1 (Winter 1998).
• Guardino, Joseph R., Imposition of State Sales Tax on Interstate Services, Journal of State Taxation.
• Hardesty, David E., Internet Tax Freedom Act, 30 The Tax Advisor 53, i. 1 (Jan. 1999).
• Hellerstein, Walter, Telecommunications and Electronic Commerce: Overview and Appraisal, State Tax Notes 520 (February 17, 1997).
• Hellerstein, Walter, Internet Freedom Act Limits States’ Power to Tax Internet Access and Electronic Commmerce, 90 The Journal of Taxation 5, i. 1 (Jan. 1999).
• Houghton, Kendall L., COST’s Testimony on H.R. 1054, Internet Tax Freedom Act, COST State Tax Report (1997).
• Houghton, Kendall L., How Do We Impose State and Local Taxes on Electronic Commerce?, 97 COST State Tax Report 23-40, i. 6 (Nov. 1997).
• Hughes, Susan C., Andrew Klutkowski, Irwin Mittleman, et al. Research Institute of America, Highlights of NYU State and Local Tax Conference, 7 State & Local Taxes Weekly Newsletter, n. 51 (12/23/96).
• Jenkins, Peter, Electronic Challenge, 142 Taxation 99-101, i. 3680 (Oct. 29, 1998).
• Jenner, Robert, Setting Up an Internet Company: Practices and Pitfalls, presented at the COST Sales Tax Conference, San Antonio (February 29, 2000).
• Kutten, L.J., Is the Internet a Threat to Sales and Use Tax Collection? State Tax Notes 1399 (November 11, 1996).
• Lambert, Howard, VAT and Electronic Commerce: European Insights Into the Challenges Ahead, 17 Tax Notes International 1645-1653, i. 21 (Nov. 23, 1998).
• Lavelle, Marianne, Coalition Wants State Moratorium on 'Net Tax, The National Law Journal (1997).
• Ledbetter, James, Internet Tax Moratorium Is Income Shift, Unfair Subsidy For Wealthy, 111 The Los Angeles Daily Journal 6, i. 236 (Dec. 4, 1998).
• Lee, Andrew C. The Final Frontier, 187 Journal of Accoutancy 33, i.6 (June 1999).
• Leslie, Lance, The Internet Tax Freedom Act and Sales Tax, 30 The Tax Advisor 244, i. 4 (April 1999).
• Li, Jinyan, Electronic Commerce and Canada’s Tax Administration, 17 Tax Notes International 2117-2129, i. 26 (Dec. 28, 1998).
• Liberman and Lipeles, Does the Presence of Intangible Property Establish Economic Nexus?, 4 JMT 4 (Mar/Apr 1994).
• Mackey, Scott, Critical Issues in State-Local Fiscal Policy: A Guide to Local Options Taxes, National Conference of State Legislatures (1997).
• McLure, Charles E., Jr., Achieving Neutrality Between Electronic and Nonelectronic Commerce, State Taxes Today, 1999 STT 137-16 (July 15, 1999).
• McLure, Charles E., Jr., Achieving a Level Playing Field for Electronic Commerce, State Tax Notes Vol. *, No. *, pp. 1767-1783 (June 1, 1998).
• McLure, Charles E., Jr., Electronic Commerce and the U.S. Sales Tax: A Challenge to American Federalism, International Tax and Public Finance (May 1999).
• McLure, Charles E., Jr., Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations, 50 National Tax Journal 731-49, n. 4 (December 1997).
• McLure, Charles E., Jr., Taxation of Electronic Commerce Economic Objectives, Technological Constraints, and Tax Law, presented at a conference at New York University on Taxation of Electronic Commerce, May 19, 1997; forthcoming in Tax Law Review.
• McNab, Paul, International Reaction to Electronic Commerce Developments, 27 Australian Tax Review 219-233, i. 4 (Dec. 1998).
• Nutter, Jack J., State Tax Implications of Providing Internet Services, Journal of State Taxation.
• Olders, William, and Al DeVito, Adaptive Technology: A Foundation For Automating the Taxation of E-Commerce, 18 Tax Notes International 2171-2178, i. 21.
• Owen, Sandy, State Sales & Use Tax on Internet Transactions, 51 Federal Communications Law Journal 245, i. 1 (Dec. 1998).
• Owens, Jeffrey, Taxation Issues in Electronic Commerce: Developing a Partnership Between Business and Government, 18 Tax Notes International 1587-1594, i. 16 (April 19, 1999).
• Pomerantz, Neil, Tax Policy Towards Electronic Commerce Begins To Take Shape, 8 State & Local Taxes Weekly Newsletter, n. 33 (August, 18, 1997).
• Rosen, Arthur R., State Taxation of Electronic Banking Presents Both Opportunities and Dangers, 13 Journal of Electronic Banking 11 (Fall 1999).
• Sheppard, Doug, Electronic Commerce Dominated ’98 Multistate Tax Agenda, 82 Tax Notes 26-31, i. 1 (Jan. 4, 1999).
• Sheppard, Doug, Quill Nexus Protection May Not Last Forever, McCormally Warns, 81 Tax Notes 422-423, n. 4 (Oct. 26, 1998).
• Sheppard, Doug, Step Up Lobbying Efforts on E-Commerce Issue, City Officials Told, 82 Tax Notes 1563-1565, i. 11 (March 15, 1999).
• Sheppard, Doug, United, State Tax Bases Stand; Divided, They’re Tax Havens, 83 Tax Notes 1553-1554, i.11 (June 14, 1999).
• Sheppard, Lee A., What Does 'No New Internet Taxes' Mean? State Tax Notes (July 21, 1997).
• Smith, James K., State Taxation of Electronic Commerce (part 1), 17 Journal of State Taxation 1-20 (Fall 1998).
• Smith, James K., State Taxation of Electronic Commerce (part 2), 17 Journal of State Taxation 1-18 (Winter 1999).
• Springsteel, Ian, Awaiting the Internet Tax Man, 15(9) CFO 113 (September 1999)
• States Look to Tax Cyberspace, Journal of Accountancy (Tax Matters section) (Aug. 1995).
• Steele, Thomas H., Pomerantz, Neil I., and Kratchovill, James P., Sales and Use Taxes: Communications Services and Electronic Commerce, BNA Tax Management Multistate Tax Portfolio Number 1350 (1997 with revisions).
• Sweet, John K., Formulating International Tax Laws in the Age of Electronic Commerce: The Possible Ascendancy of Residence-based Taxation in an Era of Eroding Traditional Income Tax Principles, 146 University of Pennsylvania Law Review 1949, i. 6 (August 1998).
• TEI-Canadian Department of Finance Liasion Meeting: Excise Tax Issues (Tax Executives Institute), 50 Tax Executive 501, i. 6 (Nov. 1998).
• Tidd, Ronald R., Electronic Commerce: Interjurisdictional Issues, 77 Taxes: The Tax Magazine 6-7, i. 4 (April 1999).
• Tidd, Ronald R., Taxation and Internet Commerce In the Information Age, 76 Taxes: The Tax Magazine 5-6, i. 11 (Nov. 1998).
• Treasury and Risk Management Magazine, April 1999: The Internet Taxman Cometh.
• Walters, Scott H., What Are the Sales Tax Consequences of Retail Marketing on the Internet?, 8 State & Local Taxes Weekly Newsletter, n. 12 (3/24/97).
• Welytok, Daniel S., Taxing the Wireless Communications Business: An Overview of Issues and Trends, The Journal of Multistate Taxation (May/June 1997).
• Wyden, Ron (Senator), Taxes on the Internet Could Kill Commerce, Roll Call, July 28, 1997.
• Yang, Catherine, New Tolls on the Information Highway, Business Week, (February 12, 1996).
• Zoeller, Lee A., Computers and Software Services Outline: 'Talk with the Experts" (Sept. 28, 1997) (IPT SUT Symposium, Dallas).