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.
Format: Villanova Faculty Authorship
Language: English
Published: 2001
Online Access: