Communications, Taxation and Federalism

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.

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Majority Statement

  • Daniel K. Inouye

    Senator

Minority Statement

  • Ted Stevens

    Senator

Opening Remarks

  • The Honorable Michael Enzi

    United States Senator
    Wyoming
  • The Honorable Anna G. Eshoo

    United States Represenative
    California
  • The Honorable Ron Wyden

    United States Senator
    Oregon

Testimony

  • Dr. James White

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

    Federal Relations
    National Governors Association
  • Mr. Harley Duncan

    Executive Director
    Federation of Tax Administrators
  • Ms. Annabelle Canning

    Vice President, State Tax Policy
    Verizon
  • Mr. Jeff Dircksen

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