1Julie Foster, "Net Tax In Limbo," WorldNetDaily (www.wnd.com), December 17, 1999.
2Cited in Adam Thierer, "Internet Taxes Could Crash the System," Washington, DC: The Heritage Foundation, November 3, 1999.
3Ibid.
4Ibid.
5Cited in "Taxing the Net," Investor's Business Daily, July 7, 1999, p. A4.
6Aaron Lukas, Tax Bytes: A Primer on the Taxation of Electronic Commerce, Washington, DC: Cato Institute, December 17, 1999.
7Adam Thierer, "Internet Taxes Could Crash the System," Washington, DC: The Heritage Foundation, November 3, 1999.
8Aaron Lukas, Ohio Doesn' t Need to Tax the Net, Washington, DC: Cato Institute, April 1, 1999.
9Adam Thierer, The NGA's Misguided Plan To Tax The Internet And Create A New National Sales Tax, Washington, DC: Heritage Foundation, February 4, 2000.
10John R. LaPlante, "Save the Internet From Death By Taxes," Intellectual Ammunition, Heartland Institute, February 2000, p. 18.
11Julie Foster, "Net Tax In Limbo," WorldNetDaily (www.wnd.com), December 17, 1999.
12Aaron Lukas, Tax Bytes: A Primer on the Taxation of Electronic Commerce, Washington, DC: Cato Institute, December 17, 1999.
13Cited in Austan Goolsbee, "In a World without Borders: The Impact of Taxes on Internet Commerce," Washington, DC: National Bureau of Economic Research, Working Paper No. 6863, November 1998.
14Adam Thierer, The NGA's Misguided Plan to Tax the Internet and Create a New National Sales Tax, Washington, DC: Heritage Foundation, February 14, 2000.
15Ibid.
16Ibid.
17"Governors' Internet Grab," The Wall Street Journal, December 20, 1999, p. A26.
18James Gilmore, "No Internet Tax." Proposal to the Advisory Commission on Electronic Commerce, November 9, 1999, available at http://www.state.va.us/governor/newsre/nitprop.htm.
19Aaron Lukas, Ohio Doesn' t Need to Tax the Net, Washington, DC: Cato Institute, April 1, 1999.
20Thomas A. Schatz, quoted in a news release from Citizens Against Government Waste, "Control, Alt, Delete: How Taxation Threatens to Shut Down Commerce on the Internet," February 16, 2000.
21National Taxpayers Union, "Nation's Largest Taxpayer Group Praises Governor Cellucci's Support for a Tax-Free Internet," news release, February 2, 2000.
22Aaron Lukas, "A Poor Excuse for Internet Taxes," Washington, DC: Cato Institute, January 4, 1999.
23Aaron Lukas, "A Poor Excuse for Internet Taxes," Washington, DC: Cato Institute, January 4, 1999.
24See, for example, U.S. v. Lopez, U.S. 93-1260 (1995) and Printz v. United States, U.S. 95-1478 (1997).
25Walter Hellerstein, "The Law of Sales Taxes in a Cyber Economy," presentation to the Advisory Commission on Electronic Commerce, Williamsburg, Virginia, June 22, 1999.
26Dean Andal, A Uniform Jurisdictional Standard: Applying the Substantial Physical Presence Standard to Electronic Commerce. Presentation to the Advisory Commission on Electronic Commerce, September 15, 1999, revised November 5, 1999.
27Saba Ashraf, Virtual Taxation: State Taxation of Internet and On-Line Sales, p. 628. For an excellent overview of these new nexus theories, see Karl A. Frieden and Michael E. Porter, The Taxation of Cyberspace: State Tax Issues Related to the Internet and Electronic Commerce, Part IV: Nexus Issues, December 1996, at http://www.caltax.org/andersen/contents.htm.
28Quoted in "Sales Tax Calculation, Compliance a Heavy Load for Internet Businesses," Electronic Commerce News, Vol. 4, No. 37, September 13, 1999.
29Terry Ryan and Eric Miethke, "The Seller-State Option: Solving the Electronic Commerce Dilemma," State Tax Notes, October 5, 1998.
30Andrew Wagner and Wade Anderson, Proposal of an Origin Based Tax Solution for the Possible Taxation of Digitized Products Sold Over the Internet. Proposal to the Advisory Commission on Electronic Commerce, November 8, 1999, at http://www.ecommercecommission/org/proposal.htm.
31Jeffrey A. Eisenach, "Speech Before Winter Meeting of the National Governors' Association," February 21, 1999, at http://www.pff.org/NGA_speech_by_JAE_990221.htm.
32See also Dean Andal, A Prohibition on Discriminatory Ad Valorem Taxation of Interstate Telecommunications: Encouraging Investment in Internet Infrastructure through Equitable State Tax Treatment. Proposal to the Advisory Commission on Electronic Commerce, December 15, 1999.