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Full-Text Articles in Law
Deferral: Consider Ending It Instead Of Expanding It, J. Clifton Fleming Jr.
Deferral: Consider Ending It Instead Of Expanding It, J. Clifton Fleming Jr.
Faculty Scholarship
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 …
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.