To Tax or Not to Tax E-Commerce: A United States Perspective
- Topics:
- e-Business and e-Commerce,
- Taxes
- Tags:
- E-business,
- Villanova University,
- Use Tax,
- U.S.,
- Taxes,
- Taxation,
- Sales Strategy,
- Sales,
- Internet,
- Free Trade,
- ...
- Source:
- Villanova University
FREE Registration is required
Overview: Within the United States, state and local governments have been struggling, and continue to struggle with the significant challenges e-commerce presents to systems of taxation. This paper first discusses sales and use taxes within the United States. Second, trends contributing to the increasing complexity of e-commerce taxation are identified. Third, the viewpoints of opponents and proponents of taxation are presented. Fourth, the constitutional considerations of requiring remote, i.e., out of state vendors; to collect and remit state and local sales and use taxes are discussed.
(Is this item miscategorized? Does it need more tags? Let us know.)
Format: PDF | Size: 167KB | Date: Aug 2004 | Pages: 9
