Professor Annette Nellen of San José State University has created an extensive, well documented and up-to-date resource on net taxation issues: E-Commerce Taxation – Guide to Understanding the Current Discussion & Debate + Links. She includes the full-text of her own work on e-commerce issues, as well as annotated links to government reports (GAO, CRS, White House, FCC), enacted and proposed federal legislation (106th & 107th Congress), legislation and reports from California, industry and advocacy groups, and international documents. Terrific resource!