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The Communications and Electronic Commerce Tax Project was established by the National Tax Association to bring together representatives of the business community, state and local governments, professional organizations, and academia who share an interest in identifying possible solutions to the state and local tax issues raised by electronic commerce. The purpose of the Project was

to develop a broadly available public report that identifies and explores the issues involved in applying state and local taxes and fees to electronic commerce and that makes recommendations to state and local officials regarding the application of such taxes.

This Project issued a report in 1999 titled "Communications and Electronic Commerce Tax Project: Final Report."