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The Advisory Commission on Electronic Commerce was a group established by the U.S. Congress under the Internet Tax Freedom Act of 1998 As set forth in the Act, the Commission’s statutory mandate was to study “federal, state and 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 Act required the Commission to complete its study within 18 months and transmit its findings, including any legislative recommendations, to Congress.
The Act directed Senate and House leadership to appoint 19 commissioners including: the Secretary of Commerce, the Secretary of the Treasury and the U.S. Trade Representative (or their respective delegates), eight representatives from state and local governments (including one from a state or local government that does not impose a sales tax, and one representative from a state that does not impose an income tax), and eight representatives from the e-commerce industry (including small businesses), telecommunications carriers, local retail business and consumer groups.
The Commission completed its work with its Report to Congress, which was delivered on April 12, 2000, ahead of schedule. The Commission's offices are now closed.
The Commission met in four in-person meetings: Williamsburg, Virginia; New York City, New York; San Francisco, California; and Dallas, Texas. At its final meeting in Dallas on March 20 and 21, 2000, the Commission voted on a number of proposals bearing on the subject of the Commission's charter. Certain of those proposals received a 2/3rds vote and, pursuant to the statute, and represent findings and recommendations of the Commission. Other proposals, including those pertaining to state sales and use taxes, received a majority vote of the Commissioners and were identified as such throughout the report. Under the terms of the statute, those proposals did not constitute formal findings or recommendations of the Commission.