Memorandum 11/24/97

National Tax Association Communications And
Electronic Commerce Tax Project

Memorandum dated 11/24/97 containing Revised Schedules for project activities and meetings

TO:	Communications and Electronic Commerce Tax Project Participants
FROM:	Operating Committee
DATE:	November 24, 1997
RE:	REVISED SCHEDULE FOR UPCOMING MEETINGS OF THE STEERING COMMITTEE, AND RELATED PROJECT ACTIVITIES AND MEETINGS

When the NTA-sponsored Communications and Electronic Commerce Tax Project (the "Project") held a Steering Committee meeting and a public forum working session in Chicago on November 12th, certain dates were established to ensure that the work of this Project continued. Dates were set for receipt of public comments on the first draft report of the Project's Drafting Committee, a meeting of the Steering Committee to consider such comments and provide instructions to the Drafting Committee concerning revisions to the draft report, and for a second public forum/hearing on the revised report.

However, subsequent to the Chicago meeting, several participants in the Project have expressed concern that the deadlines set for these activities might not permit full review or participation by either the public or the Steering Committee members; therefore, they suggested a number of scheduling revisions. The Operating Committee has spoken with those individuals, as well as the Business and Government groups generally, to ascertain whether consensus exists to extend the time for review of the first report and discourse concerning appropriate follow-up to that effort. [In addition, the Operating Committee has investigated whether commitments had already been made to meetings facilities, that might preclude a change in scheduling.]

As a result of this work, the Operating Committee has determined that consensus exists to make some adjustments to the schedule established in Chicago. The following dates represent the official schedule for Project deadlines, activities and meetings:

DATE	ACTION ITEM
Dec. 10	Business Group to provide Wade Anderson and OpComm with prelim. simplification ideas (the "wish list") called for at Chicago meeting/ distributed to Steering Committee members
mid-Dec.	Government Group to caucus, to consider Business' list and commence its work on its responsive statement of direction (participants to be notified of date/time)
Dec. 12	Business Group to caucus, to formalize its proposal and to analyze first report of Drafting Committee
Jan. 1	PUBLIC COMMENTS/STEERING COMMITTEE COMMENTS ON FIRST REPORT OF DRAFTING COMMITTEE ARE DUE -- SEND TO WADE ANDERSON FOR COMPILATION (to be placed on Web site)
Jan. 14	Government group's responsive statement of direction is due to the Business group; Business group to provide analysis to the Government group of the nature, frequency and relative importance of electronic commerce transactions where the identity of the buyer is not known to the seller.
Jan. 15 - Jan. 30	Business and Government groups to caucus on simplification proposals and Drafting Committee report
Feb. 4	Steering Committee meets in La Jolla, CA at the La Jolla Marriott Hotel to consider appropriate follow-up, including instructions to the Drafting Committee concerning revision of the first report. This meeting is held in conjunction with the NTA/IPT Conference; a hotel room block is reserved under the NTA/IPT designation (more information will be forthcoming). The Steering Committee meeting will be open to the public, with limited opportunity for public comment.
Mar. 3	Drafting Committee to produce second report (or other appropriate material), per instructions of the Steering Committee/distributed to Steering Committee, placed on Web site
April 3,4 or5??	[TENTATIVE — DO NOT MAKE TRAVEL PLANS UNTIL FURTHER NOTICE] Public hearing on the second report of the Drafting Committee; held in Seattle, WA, conjunction with the NCSL meeting

In order to provide appropriate meeting space and refreshments, the Operating Committee may be required to set a registration fee for the Steering Committee meeting and/or the public hearing. Notice of the meetings will be distributed to all Steering Committee members, once details have been finalized, and the registration forms will also be made available on the Web site: www.nhdd.com/nta. Even if a fee is not required, we must know how many participants plan to attend the public meetings, in order to ensure adequate space.

In addition, the Operating Committee recognizes that it must ensure timely distribution of materials to be discussed or considered at all Project meetings, if these meetings are to be effective. Therefore, we have established an operating policy to distribute the various proposals and Drafting Committee materials at least two weeks prior to any official Project meeting at which the materials are scheduled to be discussed; this distribution will be by e-mail. IF YOU DO NOT HAVE E-MAIL, OR IF YOU CANNOT DOWNLOAD THE DOCUMENTS, IT IS YOUR RESPONSIBILITY TO CONTACT WADE ANDERSON AND REQUEST THAT THE MATERIALS BE DELIVERED TO YOU BY OTHER MEANS. Any materials that are to be discussed at a public meeting will also be placed on the Web site, and can be printed from that location, as well.

If you have any additional suggestions that may improve the efficiencies in this process, please let us know, by contacting any of the Operating Committee members:

Gary Cornia, Chair	Kendall Houghton
Wade Anderson	Val Oveson
Harley Duncan	Ken Silverberg