They should not discriminate against electronic commerce or Internet-based transactions, and they should not hinder economic growth. The development of tax rules applicable to the Industry should be pursued with deliberation to ensure the achievement of these goals. The subject of nexus needs rethinking insofar as it pertains to the complex environment that characterizes the Internet and Internet-based transactions. The above recommendations are intended to address the concerns of tax policymakers, on the one hand, and the Industry, on the other. Their implementation, however, can be accomplished only through close cooperation between the Industry and the policymakers.
Time is of the essence.
The line is open. With proper attribution, it may be quoted or reprinted. Private or intracompany networks, sometimes called intranets, are outside the scope of the White Paper. The White Paper does not address the question of whether a POP subjects a remote ISP or OSP to the taxing jurisdiction of a state for income tax purposes or of a local taxing jurisdiction for property tax purposes.