"Can the Sales Tax Survive Cyberspace?" Scott Mackey, State Legislatures, December 1999, p.12–17. (328.11/N214/v.25, no.10) Brief history of the sales tax from its beginning during the Depression to the current problem with Internet sales and poses three possible outcomes.

"Digital Commerce: How Much Government Regulation is Needed?" Congressional Quarterly, Inc., CQ Researcher, vol.9, no.5, February 5, 1999. (028.2/C761b) Three Internet issues are examined: taxing sales, defining appropriate commercial speech, and applying antitrust laws. What role will/should the FCC play?

"E–conomics Problem". Christopher Swope, Governing, March 2000, p. 20–23. (321/C761/v.13, no.6) Governors and mayors seek a solution to the Internet sales tax dilemma including use tax, new tracking software, and voluntary compliance.

Electronic Commerce: Revenue Implications for States. Council of State Governments, 2000. (028.2/C83a) Illustrated with charts, maps, and quotes, it provides a quick overview of the implications that taxing or not taxing electronic commerce will have on state revenue.

"Internet Tax Freedom Costs States". Elaine Stuart, State Government News, June/July 2000, p. 24–27. (029/St2b/v.43, no.6) Provides the Council of State Governments’ stand on the taxation of electronic commerce and discusses the results of the report by the Advisory Commission on Electronic Commerce.

"Internet Tax–Free Zone?" Laura A. Tomaka, State Government News, April 2000, p. 18–20. (029/St2b/v.43, no.4) Focuses on Michigan and Ohio’s responses to Internet sales and the loss of revenue from sales tax.

Lawmaker’s Guide to State Taxation of Electronic Commerce. Center for Multistate Taxation, University of Wisconsin - Milwaukee, [1998]. (028.2/W7a) Designed to answer questions from "What is electronic commerce?" to "How will electronic commerce affect state income tax systems?" Proposes possible solutions and makes recommendations.

Sales Taxes: Electronic Commerce Growth Presents Challenges; Revenue Losses are Uncertain: Report to Congressional Requestors. U.S. General Accounting Office, 2000. (028.2/X7) Information specific to sales and use tax collections for Internet sales and all remote sales. How are they different? How much does each state rely on sales and use tax revenues to provide services? What is the potential revenue loss in the near future?

"Tax Bytes: A Primer on the Taxation of Electronic Commerce". Aaron Lukas, Cato Institute, Trade Policy Analysis, no.9, December 17, 1999. (028.2/C29) The federal government should ensure that states don’t impede interstate commerce while taking a leadership role on the international level.

"Taxing E–Commerce: Online Purchases and State Revenues: Should Congress Permanently Ban Sales and Use Taxes on Internet Purchases? Sen. John McCain (AZ–R), Sen. Ernest F. Hollings (SC–D), and others . . ." Congressional Digest Corporation, Congressional Digest, vol.79, no.5, May 2000. (028.2/C762a) Contains four debates regarding a permanent Internet sales tax ban and excerpts and summaries of key documents, such as the Internet Tax Freedom Act and the 1992 U.S. Supreme Court ruling in Quill Corp. v. North Dakota.

"The Debate on Internet Sales Taxation". Leslie McGranahan, Chicago Fed Letter, no.154, June 2000.

"E–commerce and Internet Taxation: Issues, Organizations, and Findings". Laura Gordon–Murnane, Searcher, vol.8, no.6, June 2000.

"Leveling the Playing Field: A Business Perspective on Taxing E–commerce". Val John Christensen, Brigham Young University Law Review, vol.2000, no.1, 2000.

"Rethinking State and Local Reliance on the Retail Sales Tax: Should We Fix the Sales Tax or Discard It?" Charles E. McLure, Jr., Brigham Young University Law Review, vol.2000, no.1, 2000.

"The Sales Tax No Longer Makes Sense". Pete du Pont, Consumers’ Research Magazine, vol.83, no.5, May 2000.

"State Taxation of Electronic Commerce: Perspectives on Proposals for Change and Their Constitutionality". Kendall L. Houghton and Walter Hellerstein, Brigham Young University Law Review, vol.2000, no.1, 2000.