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
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The Taxing Issue of E-Commerce.
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dc.title The Taxing Issue of E-Commerce.
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Sipior, Janice C.
dc.description 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.
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