Terry Trost

Terry Trost, Arthur Andersen LLP501 N. 44th St., #300, Phoenix, AZ 85008terry.trost@us.arthurandersen.com (602) 286-1240

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Jeff Hatch-Miller, R-Phoenix, Mesa Councilman Dennis Kavanaugh; Terry Trost, Arizona Department of Revenue assistant director; and Rob Ward, Westcor president and chief executive.

We were pleased to have Patrick Derdenger, a partner with Lewis & Roca LLP, and Terry Trost, a senior manager with Arthur Andersen, as our guest speakers for the January meeting.
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Trost, who previously was the Assistant Director of the Transaction Privilege Tax Division of the Arizona Department of Revenue, discussed the various states' perspectives of electronic commerce.State revenue departments are increasingly concerned about decreased sales tax revenues due to purchases made by residents through the Internet.To study this issue, Congress created the Advisory Commission on Electronic Commerce (Commission).Trost informed us that the Advisory Commission on Electronic Commerce is far from coming to a consensus regarding the taxation of Internet purchases and access charges.This causes much concern, as the Commission's deadline for issuing its findings is April 2000.Meanwhile, State revenue departments may enact laws regarding Internet sales within each state's current constitutional structure.

The Arizona Tax Liaison Committee will not meet in March due to income tax filing deadlines.Also, due to the April 17, 2000 filing deadline, we may forego the April meeting as well.If so, additional information will be forthcoming.