The Commission will begin its discussions on Tuesday with international tax and tariff issues, followed by presentations of a number of proposals received by the Commission. The proposals were submitted in response to the Commission's October 15 invitation to the public for submissions regarding possible taxation of electronic commerce transactions. Of the 37 inputs received, 13 representatives have been invited to formally present proposals to the Commission in San Francisco.

On Wednesday, additional presentations will precede a discussion of the Issues & Options paper drafted by the Commission's Report Drafting Subcommittee. The Paper includes a summary of discussions at the Commission's previous meetings and covers the following seven areas:

• International Tax and Tariff Issues
• Tax Treatment of Internet Access
• Tax Treatment of Telecommunications Service Providers
• The Application of Transactions Taxes to Sales Conducted Through the Internet
• Impact on Business Activity Taxes
• Redress Mechanism for Imposition of Unconstitutional State and Local Taxes
• Digital Divide

The meeting will also be carried live via audio and video Web-cast on the Commission's Web site (http://www.ecommercecommission.org) and the Issues & Policy Options Paper can be downloaded from http://www.ecommercecommission.org/document/issuesPO.pdf.