The Program on Law and State Government of the
Indiana University School of Law-Indianapolis presents:

The Internet's Impact on State Tax Systems

Inaugural Fellowship Symposium

Tuesday, April 25, 2000
9:00 a.m. - 12:00 p.m.

2.3 Hours CLE Credit

Chamber of the Senate
State House, Indianapolis, Indiana

$25.00 Registration Fee

The expansion of the Internet as a conduit for business transactions has created new frontiers for commerce and for taxes. In 1998, Congress passed the Internet Tax Freedom Act that imposed a moratorium on State taxes on Internet access and discriminatory taxes on e-commerce. The Act established the Advisory Commission on Electronic Commerce to conduct a thorough study of Federal and State taxation of Internet transactions. The Commission has already conducted several meetings and will issue a final report to Congress on April 21, 2000.

This symposium, presented by The Program on Law and State Government and its first ever Fellowship Program, will address the challenges State governments face as they confront potential changes to their traditional tax systems. The first session will provide an overview of the Internet Tax Freedom Act, the Advisory Commission, and its April 21 report. The second session will address State government reaction to the Act and the other challenges imposed by the expansion of e-commerce. The third session will examine the Internet as a catalyst shaping changes in State tax systems and traditional business.

The Symposium promises guests the opportunity to learn how federal, state, and local governments have been and will be affected by recent changes in technology based commerce. Join us in the Chamber of the Indiana Senate to learn about how the Internet is changing State law and taxation.

The Internet's Impact on State Tax Systems

Tuesday, April 25, 2000

8:30 a.m.: Registration and Continental Breakfast

9:00 a.m.: Welcoming Remarks
   Cynthia A. Baker, Director, Program on Law and State Government, Indiana University School of Law - Indianapolis

9:10 a.m.- 9:55 a.m.: Session I
"The Internet Tax Freedom Act: History and Overview"
   Gene Lebrun, J.D. - Member, Advisory Commission on Electronic Commerce
   Paul Harris, J.D. - Member, Advisory Commission on Electronic Commerce
   Peter Greg Gulick, Program on Law and State Government Fellow

9:55 a.m. - 10:05 a.m.: Break

10:05 a.m. - 10:50 a.m.: Session II
"State Government Reaction to the Internet's Impact on State Tax Systems"
   Hon. Luke Kenley, J.D. - Senator, Indiana General Assembly
   Michael Ralston, J.D. - Legal Division Administrator, Indiana Department of State Revenue
   Paul M. Jones, Program on Law and State Government Fellow

10:50 a.m. - 11:35 a.m.: Session III
"The Internet's Shaping of State Tax Systems and Commerce"
   John L. Mikesell, Ph.D. - Professor of Economics and Tax Policy, Indiana University - Bloomington
   Paul M. Jones, Program on Law and State Government Fellow

11:35 a.m. - 11:50 a.m.: Questions and Answers and Close
   Peter Greg Gulick, Program on Law and State Government Fellow

11:50 a.m.: Adjourn