The Advisory Commission on Electronic Commerce was a group established by the U.S. Congress under the Internet Tax Freedom Act of 1998 As set forth in the Act, the Commission’s statutory mandate was to study “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 Act required the Commission to complete its study within 18 months and transmit its findings, including any legislative recommendations, to Congress.