The vice president of Markle, Stuckey Hardesty & Bott, Hardesty is a specialist in the taxation of electronic commerce, and the taxation of software companies. He represents clients on tax audit matters, provides litigation support and serves as an expert witness in matters involving electronic commerce. In this interview, Hardesty discusses taxation issues surrounding electronic commerce and software.

	Track 1
According to Hardesty, in the future, there will be no distinction between commerce and electronic commerce.

	Track 2
Hardesty explains why state and federal regulations have not been able to keep up with the creation and distribution of software.

	Track 3
Hardesty outlines the three methods that are used to sell software: the traditional floppy disk or CD-ROM, electronic delivery and programs that are accessed via the Internet.

	Track 4
According to Hardesty, sales and use tax is the biggest issues facing companies engaging in e-commerce.

	Track 5
Hardesty describes what might happen if states are eventually able to compel out-of-state companies to collect sales and use tax.

	Track 6
International e-commerce concerns primarily revolve around compliance issues, says Hardesty.

	Track 7
Hardesty discusses how the United States and other governments currently treat Internet-based sales, and explains why their attitudes are misguided.

	Track 8
Hardesty advocates an accounting profession that is less reactive and more involved with electronic commerce.

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