112 STAT. 2681-723 PUBLIC LAW 105-277—OCT. 21, 1998 (f) RULES OF THE COMMISSION.— (1) QUORUM. —Nine members of the Commission shall constitute a quorum for conducting the business of the Commission. (2) MEETINGS.— Any meetings held by the Commission shall be duly noticed at least 14 days in advance and shall be open to the public. (3) OPPORTUNITIES TO TESTIFY.— The Commission shall provide opportunities for representatives of the general public, taxpayer groups, consumer groups, and State and local government officials to testify. (4) ADDITIONAL RULES.— The Commission may adopt other rules as needed. (g) DUTIES OF THE COMMISSION.— (1) IN GENERAL.—The Commission shall conduct a thorough study of Federal, State and local, and international taxation and tariff treatment of transactions using the Internet and Internet access and other comparable intrastate, interstate or international sales activities. (2) ISSUES TO BE STUDIED.— The Commission may include in the study under subsection (a)— (A) an examination of— (i) barriers imposed in foreign markets on United States providers of property, goods, services, or information engaged in electronic commerce and on United States providers of telecommunications services; and (ii) how the imposition of such barriers will affect United States consumers, the competitiveness of • United States citizens providing property, goods, services, or information in foreign markets, and the growth and maturing of the Internet; (B) an examination of the collection and administration of consumption taxes on electronic commerce in other countries and the United States, and the impact of such collection on the global economy, including an examination of the relationship between the collection and administration , of such taxes when the transaction uses the Internet and when it does not; (C) an examination of the impact of the Internet and Internet access (particularly voice transmission) on the revenue base for taxes imposed under section 4251 of the Internal Revenue Code of 1986; (D) an examination of model State legislation that— ,. (i) would provide uniform definitions of categories of property, goods, service, or information subject to or exemptfi*omsales and use taxes; and (ii) would ensure that Internet access services, online services, and communications and transactions using the Internet, Internet access service, or online services would be treated in a tax and technologically neutral manner relative to other forms of remote sales; (E) an examination of the effects of taxation, including the absence of taxation, on all interstate sales transactions, including transactions using the Internet, on retail businesses and on State and local governments, which examination may include a review of the efforts of State
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