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State Sales & Use Tax on Internet Transactions.: An article from: Federal Communications Law Journal
Sandi Owen
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This digital document is an article from Federal Communications Law Journal, published by University of California at Los Angeles, School of Law on December 1, 1998. The length of the article is 7406 words. The page length shown above is based on a typical 300-word page. The article is delivered in HTML format and is available in your Amazon.com Digital Locker immediately after purchase. You can view it with any web browser.
From the author: The explosive growth of electronic commerce raises serious questions about the viability of the current state sales and use tax system. Sales via the Internet and other electronic means are changing both the form and substance of consumer transactions, and such sales often do not satisfy the traditional nexus requirement for state taxation because online vendors frequently lack physical presence in the purchaser's home state. The inability to collect taxes on this growing segment of the retail sales market will impair states' efforts to raise revenues and cause economically similar transactions to be treated differently. Consequently, Congress must act pursuant to its Commerce Clause authority to allow state taxation of interstate transactions by means of either federal legislation or uniform state laws. This will result in a system that taxes similar transactions in the same manner, regardless of the context of the transaction or the identity of the seller or service provider.
Citation Details
Title: State Sales & Use Tax on Internet Transactions.
Author: Sandi Owen
Publication: Federal Communications Law Journal (Refereed)
Date: December 1, 1998
Publisher: University of California at Los Angeles, School of Law
Volume: 51 Issue: 1 Page: 245(1)
Distributed by Thomson Gale