Add to ORKGWhat so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced with pressure from states that realize very little of the use tax owed, many online retailers, such as Wal-mart, voluntarily collect sales taxes from their customers. But a recent California Appeals Court decision, Borders Online v. State Board of Equalization, could mark a shift towards more prevalent, if not universal, taxation of internet retail
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
In theory, state sales and use taxes are consumption taxes based on the destination principle. The ...
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
With the extension of the Internet Tax Freedom Act, concern has resurfaced over whether and when sho...
This Comment considers how Internet sales could be taxed if Congressional action is taken to remove ...
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax...
This paper discusses the current issues on internet commerce sales tax. The main issue is whether an...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Federal intervention is necessary to grant states the authority to collect state sales and use tax f...
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Inte...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
In theory, state sales and use taxes are consumption taxes based on the destination principle. The ...
What so many internet consumers believe to be tax-free is actually subject to a state use tax. Faced...
Benjamin Franklin said that nothing could be as certain as death and taxes. In today’s booming onlin...
Over the last four decades, the aggregate sales tax base across all states has contracted, creating ...
Profits from the sales tax make up a large percentage of overall revenues in many states, making the...
With the extension of the Internet Tax Freedom Act, concern has resurfaced over whether and when sho...
This Comment considers how Internet sales could be taxed if Congressional action is taken to remove ...
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax...
This paper discusses the current issues on internet commerce sales tax. The main issue is whether an...
Firms with a physical presence in a consumer’s state are required to collect state and local sales t...
Federal intervention is necessary to grant states the authority to collect state sales and use tax f...
How to tax interstate online purchases is a frequently debated and contentious topic in the business...
As a first attempt to tax electronic commerce, many countries applied the existing tax laws to Inte...
Shoppers have many avenues on where to purchase products, one of which is online. Many online retail...
Taxation of commercial transactions has always been a controversial and complex matter to administer...
In theory, state sales and use taxes are consumption taxes based on the destination principle. The ...