SPEAKER INDEX CONTENTS INSERTS
ACCEPTANCE OF GIFTS AND GRANTS 18
ADDITIONAL RULES 19
APPOINTMENTS 18
AUTHORIZATION AND CONSENT 26 32
BACHUS 28 137 138 139 140 141 142 143 144
145 167 168 169 170 171 172 173 174
175 176 177 178 185 188 191 259 260
261 262 263 264 265 266 271 277 278
307 361 365 366 367 368 369 370 371
372 373 374 375 376
BENHAM 298
CHABOT 128 130 131 136 137 142 278 279 280
281 358 359 372 375 376 429 430 431
CHABOT [ASSUMING CHAIR] 136
COLLECTING TAXES 14
COMPLIANCE 26
CONDITIONS 32
CONTENTS OF RESOLUTION 33
CONYERS 13 24 249 251
CROSS REFERENCE IN THE TRADE ACT OF 20 28
D SESSION 12 23 28
DEFINITION OF REMOTE SALE 27
DELAHUNT 28 131 132 133 134 135 136 137 138
145 156 157 158 159 160 161 162 163
164 173 267 275 276 277 278 281 362
363 364 365 371 375 376
DEVELOPMENT OF STREAMLINED SYSTEM 30
DOERFLER 308 356 363 372 373 374
DUTIES OF THE COMMISSION 19
ESTABLISHMENT 17
EXPIRATION 26 32
FRIEDENSOHN 320 357 358
GEKAS 11 13 24 35 37 38 60 68 100
112 120 121 122 123 125 126 128 131
147 151 155 156 158 166 167 170 171
173 174 178 180 185 187 188 190 191
193 215 222 242 249 251 252 253 257
258 259 266 275 278 279 281 282 283
291 293 298 302 307 311 320 322 325
329 334 338 345 348 355 356 357 361
364 365 366 371 372 374 375 376 381
388 391 405 411 413 427 428 429 431
GEKAS [RESUMING CHAIR] 145
GOOD 405 427 430
GRAHAM 35
GRANT OF AUTHORITY 27 32
HARRIS 60 159 160 161 162 163 164
HAYNES 193 251 253 254 255 256 257 258 259
260 261 262 263 264 265 266 273 276
277 278
HUNT 345
HUTCHINSON 147
HYDE 13 24
IN GENERAL 17
ISTOOK 28
JULIAN 325 361 363 367 368 369 370 371
JULIAN EPSTEIN 3
KIRK 37 54 122 125 129 150 165 168
LEBRUN 68 166
LIABILITIES AND PENDING CASES 14
LOWY 334 359 360 363
MCCARTHY 28
MEETINGS 19
MEMBERSHIP 17
MORATORIA ON STATE AND LOCAL TAXES ON THE INTERNET 13 24
MORATORIUM AMENDMENT 13 24
NADLER 13 24 123 125 126 127 134 135 136
145 147 151 152 153 154 155 156 170
178 188 190 191 253 254 255 256 257
258 259 269 272 282 283
NEBERGALL 389 429
NO EFFECT ON LICENSING, REGULATION, ETC 34
NO EFFECT ON NEXUS 27 34
NO UNDUE BURDEN 31
NORQUIST 101 126 127 128 130 132 133 134 135
136 137 138 139 140 141 142 143 144
146 158 159 167 168 169 170 171 175
176 177 178
OPPORTUNITIES TO TESTIFY 19
OTHER CROSS REFERENCE 20 28
OTHER RESOURCES 18
PAYMENT OF INCOME TAXES 15
PROCEDURE FOR JOINT RESOLUTION OF DISAPPROVAL 33
QUORUM 19
RAPPAPORT 291 356 364
RAYMOND V. SMIETANKA 4
ROBERT N. TRACCI 4
ROSEN 378 428 430
RULES OF THE COMMISSION 19
SIMPLIFIED TAX 21
SOKUL 112 121 133 134 151 152 153 154 155
156 157 158 172 173 174
SOUTHCOMBE 215 252
STEMBERG 285 362 364
STRAIN 242 252 270 280
STREAMLINED UNIFORM SALES AND USE TAX 24
SUNSET 18
SUSAN JENSEN-CONKLIN 4
TECHNICAL AMENDMENTS 14
TH CONGRESS 12 23 28
THOMAS E. MOONEY, SR 3
VACANCIES 18
VIKEN 223 257 274 279
VITTER 183 192 268 271 272 273 274
WALTERS 411 413
WEINER 267 268 269 270 271
CONTENTS SPEAKERS INSERTS
OPENING STATEMENT OF CHAIRMAN GEKAS
PAGE 10
STATEMENT OF RONALD KIRK, MAYOR, CITY OF DALLAS, TX
PAGE 37
STATEMENT OF PAUL C. HARRIS, MEMBER, VIRGINIA HOUSE OF DELEGATES
PAGE 60
STATEMENT OF GENE N. LEBRUN, LYNN, JACKSON, SCHULTZ AND LEBRUN, P.C.
PAGE 68
STATEMENT OF GROVER G. NORQUIST, PRESIDENT, AMERICANS FOR TAX REFORM
PAGE 100
STATEMENT OF STANLEY S. SOKUL, DAVIDSON AND COMPANY, INC.
PAGE 112
OPENING STATEMENT OF CHAIRMAN GEKAS
PAGE 179
STATEMENT OF RAY HAYNES, CALIFORNIA STATE SENATOR
PAGE 193
STATEMENT OF R. MICHAEL SOUTHCOMBE, CHAIRMAN, MULTISTATE TAX COMMISSION, IDAHO STATE TAX
COMMISSIONER
PAGE 215
STATEMENT OF GARY VIKEN, VICE PRESIDENT, NATIONAL FEDERATION OF TAX ADMINISTRATORS, SECRETARY OF
REVENUE, STATE OF SOUTH DAKOTA
PAGE 223
STATEMENT OF RODNEY STRAIN, JR., SHERIFF AND EX-OFFICIO TAX COLLECTOR, ST. TAMMANY PARISH,
COVINGTON, LA
PAGE 242
STATEMENT OF TOM STEMBERG, CEO, STAPLES, INC.
PAGE 285
STATEMENT OF GARY RAPPAPORT, PRESIDENT AND CEO, THE RAPPAPORT COMPANIES, VICE PRESIDENT,
INTERNATIONAL COUNCIL OF SHOPPING CENTERS
PAGE 291
STATEMENT OF ROBERT BENHAM, OWNER AND PRESIDENT, BALLIET'S, L.L.C.
PAGE 298
STATEMENT OF KATRINA DOERFLER, SENIOR MANAGER OF PLANNING AND EXTERNAL AFFAIRS, CISCO SYSTEMS, INC.
PAGE 308
STATEMENT OF DAVID FRIEDENSOHN, CEO, BIGSTAR ENTERTAINMENT, INC.
PAGE 320
STATEMENT OF FRANK JULIAN, OPERATIONAL VICE PRESIDENT AND TAX COUNSEL, FEDERATED DEPARTMENT
STORES, INC.
PAGE 325
STATEMENT OF PETER LOWY, CO-PRESIDENT, WESTFIELD AMERICA, INC.
PAGE 334
STATEMENT OF JAMES HUNT, PRESIDENT AND CEO, ERNST AND YOUNG TECHNOLOGIES
PAGE 345
STATEMENT OF ARTHUR ROSEN, ESQ., MCDERMOTT, WILL & EMERY
PAGE 377
STATEMENT OF MARK NEBERGALL, PRESIDENT, SOFTWARE FINANCE AND TAX EXECUTIVES COUNCIL
PAGE 388
STATEMENT OF LARRY GOOD, SENIOR VICE PRESIDENT, ELECTRONIC COMMERCE ASSOCIATION
PAGE 405
STATEMENT OF SCOTT H. WALTERS, VICE PRESIDENT, RESEARCH AND DEVELOPMENT, TAXWARE, INTERNATIONAL
PAGE 411
INSERTS SPEAKERS CONTENTS
NO INSERTS IN THIS HEARING