Texas Taxes

Report of the
Texas Internet Tax Policy Working Group
January 1999

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Introduction
Overview of the Problem
Subcommittee on General Taxability of Internet Transactions
Subcommittee on Nexus
Exhibit A. Membership of the Working Group
Exhibit B. "Plain English" Summary of The Internet Tax Freedom Act

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THIS REPORT IS THE PRIVATE VIEW OF THE WORKING GROUP

The Working Group wishes to express its deep seated appreciation for the efforts and assistance provided by numerous personnel of the Office of the Comptroller of Public Accounts. Without the data and other analyses provided by Comptroller personnel, it would have been impossible to characterize and gather the current policies of the Comptroller on these activities.

However, all the views expressed herein, except for the specific references to Comptroller authorities, are the views of the Working Group and do not necessarily express the views, recommendations or legislative programs of the Comptroller of Public Accounts or any of the personnel employed by that office.

January, 1999

Respectfully submitted,

Wade Anderson Former Director of Policy Comptroller of Public Accounts Austin, Texas

David Cowling Jones, Day, Reavis & Pogue Dallas, Texas