Artikel Jurnal

State Sales & Use Tax on Internet Transactions. e-journal

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The explosive growth of electronic commerce raises serious questions about the viability of the current state sales and use tax system. Sales via the Internet and other electronic means are changing both the form and substance of consumer transactions, and such sales often do not satisfy the traditional nexus requirement for state taxation because online vendors frequently lack physical presence in the purchaser's home state. The inability to collect taxes on this growing segment of the retail sales market will impair states' efforts to raise revenues and cause economically similar transactions to be treated differently. Consequently, Congress must act pursuant to its Commerce Clause authority to allow state taxation of interstate transactions by means of either federal legislation or uniform state laws. This will result in a system that taxes similar transactions in the same manner, regardless of the context of the transaction or the identity of the seller or service provider.

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Ketersediaan

Informasi Detail

Judul Seri

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No. Panggil

336.2 OWE s

Penerbit

Washington : The George Washington University Law School., 1998

Deskripsi Fisik

10 hlm

Bahasa

English

ISBN/ISSN

0163-7606

Klasifikasi

336.2

Tipe Isi

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Tipe Media

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Tipe Pembawa

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Edisi

Vol. 51, Issue 1

Subjek

taxes

Info Detail Spesifik

Document Type: Article

Pernyataan Tanggungjawab

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Versi lain/terkait

Lampiran Berkas

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