Law Commons^™

Taxing Remote Sales In The Digital Age: A Global Perspective, Walter Hellerstein

Scholarly Works

This Article addresses three fundamental questions raised by the taxation of remote sales in the digital age from a global perspective, but focuses on the implications, if any, of the answers to these questions in the global context for the U.S. subnational retail sales tax. First, should remote sales be taxed under a consumption tax? Second, if the answer to the first question is “yes,” where should such sales be taxed? Third, how can remote sales be taxed effectively under a consumption tax in the digital age?4

The Law Of Sales Taxes In A Cyberspace Economy, Walter Hellerstein

Scholarly Works

This article focuses on three questions of state sales’ tax:

(1) What is the basic structure of states’ sales tax laws and how do these laws apply to electronic commerce?

(2) What are the existing federal constitutional restraints on the states’ power to impose sales taxes and how do those restraints limit the states’ ability to apply their laws to electronic commerce?

(3) What are the restraints on Congress – to whom this commission’s recommendations will be directed – in legislating to limit or expand state taxing power, or otherwise enact rules governing taxation of electronic commerce?