[Federal Register Volume 64, Number 156 (Friday, August 13, 1999)]
[Notices]
[Page 44183]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-20941]


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 Notices
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 This section of the FEDERAL REGISTER contains documents other than rules 
 or proposed rules that are applicable to the public. Notices of hearings 
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  Federal Register / Vol. 64, No. 156 / Friday, August 13, 1999 / 
Notices  

[[Page 44183]]


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ADVISORY COMMISSION ON ELECTRONIC COMMERCE


Requests for Written Comment

    The Advisory Commission on Electronic Commerce (the Commission) was 
established by Pub. L. 105-277 to conduct a thorough study of federal, 
state, local and international taxation and tariff treatment of 
transactions using the Internet and Internet access and other 
comparable intrastate, interstate or international sales activities. 
The Commission is to report its findings and recommendations to the 
Congress no later than April 21, 2000. Notice is hereby given that the 
Commission requests the submission of written comments from interested 
persons or organizations with respect to its mandates. These comments 
must be prepared in conformity with the guidelines set out below. 
Potential contributors should be aware of two deadlines. The deadline 
for receipt of documents to be available to the Commission for its 
September 14-15 meeting is September 1, 1999. Other submissions should 
be received as soon as possible, but no later than November 15, 1999. 
The Commission's Web site, www.ecommercecommission.org, will contain 
the latest information about meeting agendas and any written submission 
guideline updates.
    The Commission may study the following issues:
     Barriers imposed in foreign markets on U.S. property, 
goods, services or information engaged in E-commerce and on United 
States providers of telecommunications services;
     How the imposition of such barriers affects U.S. 
consumers, the competitiveness of U.S. businesses in foreign markets 
and the growth of the Internet;
     The collection and administration of consumption taxes on 
E-Commerce in the U.S. and abroad, the impact this has on the global 
economy and the relationship between the collection and administration 
of such taxes when using the Internet or not using the Internet;
     The impact of the Internet and Internet access 
(particularly voice transmission) on the revenue base for taxes imposed 
under section 4251 of the Internal Revenue Code of 1986;
     Model state legislation that:
    1. Provides uniform definitions of categories of property, goods, 
service or information subject to or exempt from sales and use taxes;
    2. Ensures that Internet access services, online services, and 
communications and transactions using Internet, Internet access 
service, or online services are treated in a tax and technology neutral 
manner relative to other forms of remote sales;
     The effects of taxation (or absence of ) on all interstate 
sales transactions, including those using the Internet, on retail 
businesses and on state and local governments. This examination may 
include a review of purchases from out-of-state sellers; and
     The ways to simplify federal, state and local taxes 
imposed on the provision of telecommunications services.

The Commission Must Adhere to These Other Parameters

     The Commission is not authorized to examine any fees or 
charges imposed by the Federal Communications Commission or states 
related to the following:
    1. Obligations under the Communications Act of 1934 (47 U.S.C. 151 
et seq.);
    2. The implementation of the Telecommunications Act of 1996 (or 
amendments made by the Act);
     The Commission ``shall, to the extent possible, ensure 
that its work does not undermine the efforts of the National Tax 
Association Communications and Electronic Commerce Tax Project.''

Written Submissions

    Interested persons are invited to provide comments in writing to 
the Commission. Written comments should be related to the Commission's 
mandate. All those persons submitting comments should be aware that 
such comments will be available for public inspection. The following 
guidelines should be followed for written comments that will be 
considered by the Commission:
     All written comments and any accompanying exhibits must be 
typed in double-space.
     One version of all written comments should be sent 
electronically to [email protected]. Thirty (30) hard 
copies of all written comments should be sent to: Advisory Commission 
on Electronic Commerce, 3401 North Fairfax Drive, Arlington, VA 22201-
4498.
     Comments must contain the name, address, phone number and 
e-mail address (if available) and capacity of the person submitting the 
comments, as well as the names of any clients or persons or 
organizations for which the comments are submitted.
     For those comments exceeding two pages in length an 
executive summary must accompany the submission. The executive summary 
should not exceed two (2) pages in length.
    For further information, contact the Advisory Commission on 
Electronic Commerce, 3401 North Fairfax Drive, Arlington, VA 22201-
4498, (703) 993-8049.
Heather Rosenker,
Executive Director.
[FR Doc. 99-20941 Filed 8-12-99; 8:45 am]
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