Add to ORKGThis report first looks at the Constitution's requirement of nexus, including an examination of whether recent state laws comply with the nexus standard and federal legislation that would affect the standard. It then looks at the scope of the Internet Tax Freedom Act (ITFA) moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access
As more purchases are made over the Internet, states are looking for new ways to collect taxes on on...
Testimony before the Subcommittee on Commercial and Administrative Law to consider H.R. 1054, the In...
This report discusses issues of state and local taxation of Internet transactions because commerce c...
The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local...
The Internet Tax Freedom Act (ITFA), enacted in 1998, placed a three-year moratorium on the ability ...
This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, impl...
This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic...
The coming of the information age has profound implications for state taxation as it does for just a...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
This Comment considers how Internet sales could be taxed if Congressional action is taken to remove ...
The Internet Tax Freedom Act (ITFA), which imposes a moratorium on state and local taxes on Internet...
This report examines state taxation of Internet transactions as well as efforts to achieve uniform s...
This article focuses on three questions of state sales’ tax: (1) What is the basic structure of ...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...
A letter report issued by the Government Accountability Office with an abstract that begins "Accordi...
As more purchases are made over the Internet, states are looking for new ways to collect taxes on on...
Testimony before the Subcommittee on Commercial and Administrative Law to consider H.R. 1054, the In...
This report discusses issues of state and local taxation of Internet transactions because commerce c...
The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local...
The Internet Tax Freedom Act (ITFA), enacted in 1998, placed a three-year moratorium on the ability ...
This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, impl...
This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic...
The coming of the information age has profound implications for state taxation as it does for just a...
The Internet Tax Freedom Act, passed by the U.S. Congress, is both a result of and a potentially imp...
This Comment considers how Internet sales could be taxed if Congressional action is taken to remove ...
The Internet Tax Freedom Act (ITFA), which imposes a moratorium on state and local taxes on Internet...
This report examines state taxation of Internet transactions as well as efforts to achieve uniform s...
This article focuses on three questions of state sales’ tax: (1) What is the basic structure of ...
Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexaminat...
A letter report issued by the Government Accountability Office with an abstract that begins "Accordi...
As more purchases are made over the Internet, states are looking for new ways to collect taxes on on...
Testimony before the Subcommittee on Commercial and Administrative Law to consider H.R. 1054, the In...
This report discusses issues of state and local taxation of Internet transactions because commerce c...