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Full-Text Articles in Law
Www.Franchisedisclosure.Com: Assessing The Ftc's Proposed Franchise Rule Provisions Involving Electronic Disclosure, Perry C. Siatis
Www.Franchisedisclosure.Com: Assessing The Ftc's Proposed Franchise Rule Provisions Involving Electronic Disclosure, Perry C. Siatis
BYU Law Review
No abstract provided.
The History, Purpose, And Procedures Of The Advisory Commission On Electronic Commerce, Thomas Griffith
The History, Purpose, And Procedures Of The Advisory Commission On Electronic Commerce, Thomas Griffith
BYU Law Review
No abstract provided.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
Electronic Commerce And The State And Federal Tax Bases, J. Clifton Fleming Jr.
BYU Law Review
The federal income tax does not apply to profits generated by pure mail order sales originating from outside the United States, and state and local consumption taxes are effectively inapplicable to pure mail order sales originating from outside the taxing jurisdiction. These conclusions seem fully applicable to federal taxation of income from sales that are initially solicited through Internet advertising and then transacted over the Internet between a customer in the United States and an out-of-country seller's out-of-country website. Similar conclusions are also, arguably, applicable in the case of state and local consumption taxes. Extension of the mail order tax …
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
State Taxation Of Electronic Commerce: Perspectives On Proposals For Change And Their Constitutionality, Kendall L. Houghton, Walter Hellerstein
BYU Law Review
No abstract provided.
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
Leveling The Playing Field: A Business Perspective On Taxing E-Commerce, Val John Christensen
BYU Law Review
No abstract provided.
Questioning The Viability Of The Sales Tax: Can It Be Simplified To Create A Level Playing Field?, Rich Mckeown
Questioning The Viability Of The Sales Tax: Can It Be Simplified To Create A Level Playing Field?, Rich Mckeown
BYU Law Review
No abstract provided.
Rethinking State And Local Reliance On The Retail Sales Tax: Should We Fix The Sales Tax Or Discard It?, Charles E. Mclure Jr.
Rethinking State And Local Reliance On The Retail Sales Tax: Should We Fix The Sales Tax Or Discard It?, Charles E. Mclure Jr.
BYU Law Review
No abstract provided.