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History of Internet Sales Tax

"Internet transactions have virtually eliminated the geographic boundaries between states and localities that formerly provided the framework for sales and use taxation. As a result, a national tax policy must be developed through either uniform state laws or federal legislation. Any federal legislation or uniform state laws developed to regulate interstate electronic commerce must balance the needs and concerns of state and local taxing authorities with the needs of businesses and consumers. This balance must occur within the framework of basic tax principles of fairness and equality and minimization of administrative and compliance burdens." (Owen, 1998, p.245).
In order for Congress to approve any standard process, there will have to be a major simplification of individual state tax codes and a consensus among the states. "The U.S. Supreme Court has ruled twice (once in 1967 and again in 1992) that unless the vendor has a physical...

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Title: Sales Internet Tax
Approximate word count: 2509
Approximate pages: 11 (250 words per double-spaced page)

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1. Sales Internet Tax
   

   Sales Internet Tax. History ... The Internet Tax Freedom Act really did not address
   the issue of collecting sales tax on the Internet. Many ...

2. Taxation And The Internet
   

   ... Out of fifty states, forty-five impose state sales and use tax. These states are
   seeing the consequences of zero Internet sales tax collection. ...

3. The Internet And Taxation
   

   ... they are losing business to Internet sales, many local merchants are going on line
   themselves to take advantage of the low overhead and absence of sales tax. ...

4. Taxation Of The Internet
   

   ... However, now that it has grown and has stabilized out it is time to place a sales
   tax for all internet transactions that take place on this global market-place ...

5. Taxation Of The Internet
   

   ... However, now that it has grown and has stabilized out it is time to place a sales
   tax for all internet transactions that take place on this global market-place ...