National Tax Journal

Abstract- Technological advances have impacted the sales tax more than any other tax imposed in the U.S. Technology creates new problems and sales tax evasion and avoidance opportunities, but also may provide business and governments with the tools to solve them. We discuss how technological developments operating in tandem with the Streamlined Sales Tax Project (SSTP) can enhance administration and compliance. We also evaluate how economic ef-fi ciency and tax revenues are likely to be affected by technology and the SSTP. Workable solutions to the practical problem of collecting sales tax on remote sales are within reach, but political realities make durable solutions less certain