The Advisory Commission on Electronic Commerce was a public advisory commission under the Internal Revenue Service. The Commission was established in 1999 by the internet Tax Freedom Act (Pub. L. 105-277)
The general duties of the Commission were to 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.
The Commission was adjourned on March 30, 2000 with the submission of its final report.