The Taxation of E-Commerce.
AS THE INTERNET TAX FREEDOM ACT (ITFA) gets closer to expiration, the level of debate on whether and/or how to tax e-commerce has increased. Multiple bills have been introduced in the United States Congress. These bills would either extend the ITFA, make it permanent, or expand a state’s ability to tax e-commerce if it agreed to certain principles of uniformity. The scope of e-commerce taxation is very broad, extending to both global and domestic issues. These issues include income taxation, sales and use taxes, value-added taxes, Internet access, and other telecommunications taxes and fees. This article focuses on the primary e-commerce taxation issue being addressed in the United States today, i.e., the ability of individual states to impose and collect state sales and use taxes on remote vendor ecommerce transactions.
|Main Author:||Ward, Burke T.|
|Other Authors:||Sipior, Janice C.|