Communications, Taxation and Federalism

May 23, 2007

253 SR
The hearing will principally address the current moratorium that bars state and local taxes on Internet access. In addition, discussion may also focus on other matters related to the intersection of e-commerce and state taxing authority, such as continuing efforts to allow states that have streamlined and simplified state sales tax rules to require remote sellers to collect sales taxes on online transactions.


Majority Statement

  • Daniel K. Inouye


Minority Statement

  • Ted Stevens


Opening Remarks

  • The Honorable Michael Enzi

    United States Senator
  • The Honorable Anna G. Eshoo

    United States Represenative
  • The Honorable Ron Wyden

    United States Senator

Witness Panel 1

  • Dr. James White

    Director of Tax Policy and Administration
    Government Accountability Office
    White Testimony (623.00 KB)
  • Mr. David Quam

    Federal Relations
    National Governors Association
    Quam Testimony (80.72 KB)
  • Mr. Harley Duncan

    Executive Director
    Federation of Tax Administrators
  • Ms. Annabelle Canning

    Vice President, State Tax Policy
  • Mr. Jeff Dircksen

    Director of Congressional Analysis
    National Taxpayer Union Foundation
    Dircksen Testimony (179.38 KB)