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<br /> <br /> APR 01 '9A 11: SSAM N A Co P. 4/17 <br /> <br /> F:\M5\cox\cox061 <br /> <br /> 3 <br /> 1 in the future, tag the Internet, Internet access, on- <br /> <br /> 2 line services, or electronic commerce. <br /> <br /> 3 (7) The twenty-first century marketplace re- <br /> 4 quires a twenty-first century sales tax system that is <br /> <br /> 5 more uniform, consistent, and streamlined. Not only <br /> <br /> 6 will tag simplification make businesses more com- <br /> <br /> 7 petitive, but it will make government more efficient, <br /> 8 resulting in personal benefits to every consumer and <br /> <br /> 9 citizen. <br /> <br /> 10 (8) Because the tax laws and regulations of so <br /> 11 many jurisdictions were established long before the <br /> <br /> 12 advent of the Internet, their application to this new <br /> <br /> 13 medium in unintended and unpredictable ways could <br /> <br /> 14 prove to he an unacceptable burden on the interstate <br /> 15 and foreign commerce of the Nation. <br /> <br /> 16 (9) The electronic marketplace of services, <br /> <br /> 17 products, and ideas available through the Internet <br /> 18 can be especially beneficial to senior citizens, the <br /> <br /> 19 - - physically challenged, citizens in rural areas, and <br /> <br /> 20 small businesses. It also offers a variety of uses and <br /> <br /> 21 benefits for educational institutions and charitable <br /> 22 organizations. <br /> <br /> 23 (10) A consistent and coherent national policy <br /> <br /> 24 regarding taxation of electronic commerce conducted <br /> 25 over the Internet, and the concomitant uniformity, <br />