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.
Language: English
Published: 2004
Online Access: http://ezproxy.villanova.edu/login?url=https://digital.library.villanova.edu/Item/vudl:178710