The Taxing Issue of E-Commerce.
Should e-commerce transactions be taxed? The answer to this question is not straight-forward. Within the United States, federal, state, and local governments continue to struggle with the significant challenges e-commerce presents to systems of taxation. The loss of tax revenue is now becoming a critical concern because of the increasing market share of remote vendors engaged in e-commerce. This paper first identifies the trends contributing to the increasing complexity of ecommerce taxation. The issue of whether e-commerce should or should not be taxed is then examined. The legal considerations of imposing and collecting state sales and use taxes on remote vendor e-commerce transactions are discussed, including federal legislative activity and the “Streamlined Sales Tax Agreement,” a judicially invited legislative solution.
|Main Author:||Ward, Burke T.|
|Other Authors:||Sipior, Janice C.|