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URL :  The Taxation of Electronic Commerce
Author : Charles E. McLure, Jr.
Detail : eBook Edition: 2000

This chapter touches on questions of international income taxation; it focuses primarily on the state sales and use tax. (A use tax is levied on the purchaser’s use of a taxed good in the taxing state; it is intended to compensate for the constitutional prohibition against requiring vendors to charge sales tax on interstate sales.) Most of the first part of the chapter is intended to provide a neutral survey of issues, but at times commonly quite clear to the reader it expresses the author’s personal view that electronic commerce should not permanently be exempt from sales and use tax. The second part reproduces the proposal the author presented to the Advisory Commission on Electronic Commerce in December 1999. It indicates how he thinks the issues raised in the first part should be resolved. The third part, a concluding commentary on the application of state sales and use tax to electronic commerce, ends by challenging state and local governments to simplify those taxes, so that collecting them would not unduly burden electronic commerce. (From author)

eBook Contents
Survey of Issues - Types of Electronic Commerce Considered - Arguments for and against Preferential Taxation of Electronic Commerce - Impediments to Equal Tax Treatment of Electronic Commerce - Norms, Practices, and Proposals: State Sales Taxation – Bibliography

eBook License
: Copyrighted (Personal Use Only)

Free PDF eBook - 105 Kb - 25 Pages
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