Gary C. Cornia

Brigham Young University

Kendall Houghton

Alston & Bird

Business Representatives

American Electronics Association

Caroline Graves Hurley

American Electronics Association

Dan Kostenbauder

Hewlett-Packard Company

CommerceNet

Kaye Caldwell

CommerceNet

Katrina Doerfler

Cisco Systems, Inc.

Committee on State Taxation

Michael Liddick

America Online

Douglas Lindholm

Committee on State Taxation

Jeffrey Friedman (Until July 26, 1999)

Committee on State Taxation

Jim Eads

AT&T Corp. (Until July 1, 1999)

Direct Marketing Association

George Isaacson

Brann & Isaacson

Financial Institutions State Tax Coalition

Jeffrey M. Serether

Citicorp/Citibank, NA

Information Technology Association of America

Carol Cayo

Information Technology Association of America

Pat Hunnicutt

IBM

Institute for Professionals in Taxation

Robert Goldman

Vickers, Madsen and Goldman

Bill D. Cook

Institute for Professionals in Taxation

Internet Alliance

Bruce Reid

Microsoft Corporation

Ellen K. Fishbein

America Online

Media Tax Group

Ken Silverberg

Nixon Peabody

Jim Schroeder

The Thomson Corporation

Chris Baldwin

Gannett Co., Inc.

National Cable Television Association

Lisa Schoenthaler

National Cable Television Association

Steven J. Riley

KPMG Peat Marwick

Rick Cimerman

National Cable Television Association

National Retail Federation

Sarah Whitaker

National Retail Federation

Software and Information Industry Association

Mark Nebergall

Software Publishers Association

Tax Executives Institute

Amy J. Eisenstadt

General Electric Company

Timothy J. McCormally

Tax Executives Institute

United States Communications Association

Andy Ottinger

U S West, Inc.

Wall Street Tax Association

William A Luna, III

Quick & Reilly, Inc.

Arthur R. Rosen

McDermott, Will and Emery

Eliot K. Goldberg

D.E. Shaw & Co.

Wireless Tax Group

Robert Landau

BellSouth Corporation

Stacey Sprinkle

CommNet Cellular

Government Representatives

National League of Cities

Joseph Hilson

City of Hayward, California

Joseph E. Brooks

City of Richmond, Virginia

Barrie Tabin

National League of Cities

National Association of Counties

Carl Hansen

Cook County, Illinois

Darryl Owens

Jefferson County, Kentucky

Ralph Tabor

National Association of Counties

U.S. Conference of Mayors

Deedee Corradini

City of Salt Lake City, Utah

Roger Black

City of Salt Lake City, Utah

Michael Guido

City of Dearborn, Michigan

William Irving

City of Dearborn, Michigan

Larry Jones

U.S. Conference of Mayors

Government Finance Officers Association

Eric R. Johnson

Hillsborough County, Florida

Betsy Dotson

Government Finance Officers Association

National Association of

Telecommunications Officers and Advisors

Marilyn J. Fox

Resource Management International, Inc.

Janice M. Reed

City of Kansas City, Missouri

National Governors’ Association

Frederick C. Kiga

Washington Department of Revenue

Tim Sheehan

Office of Governor Leavitt (Utah)

Frank Shafroth

National Governors’ Association

Tim Masanz

National Governors’ Association

National Conference of State Legislatures

Ted Lempert

California State Assembly

Richard H. Finan

Ohio State Senate

William Schroeder

Colorado State Senate (Until December 31, 1998)

Scott Mackey

National Conference of State Legislatures

Neal Osten

National Conference of State Legislatures

Alan Johansen

Florida Legislature

Federation of Tax Administrators

Stanley R. Arnold

New Hampshire Department of Revenue Administration

Gerald D. Bair

Iowa Department of Revenue and Finance

Harley Duncan

Federation of Tax Administrators

Matt Tomalis

Federation of Tax Administrators

Multistate Tax Commission

Richard B. McKeown

Utah State Tax Commission

Dan R. Bucks

Multistate Tax Commission

Paull Mines

Multistate Tax Commission

Other Steering Committee Members

Walter Hellerstein

University of Georgia Law School

Robert Strauss

Heinz School of Public Policy

Carnegie-Mellon University

Charles McLure, Jr.

Hoover Institution

Stanford University

Michael Mundaca

U.S. Treasury Department

American Institute of Certified Public Accountants

Karen J. Boucher

Arthur Andersen

Karl A Frieden

Arthur Andersen

American Bar Association

Walter Nagel

MCI WorldCom

Linda Holman

MCI WorldCom