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Computer Law Commons

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Full-Text Articles in Computer Law

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte Jan 1997

Use Tax Collection On Internet Purchases: Should The Mail Order Industry Serve As A Model, 15 J. Marshall J. Computer & Info. L. 203 (1997), Steven J. Forte

UIC John Marshall Journal of Information Technology & Privacy Law

Federal intervention is necessary to grant states the authority to collect state sales and use tax from Internet vendors who sell goods within their boundaries but reside elsewhere. With such federal intervention, local retailers, who must charge state use and sales tax to their customers, can compete more fairly with Internet vendors. In addition, state governments can access a large and growing revenue source. Under the Commerce Clause of the United States Constitution, a vendor must have a physical presence on a state before a state can require the vendor to collect and remit sales and use tax. In addition, …


Notary Law And Practice For The 21st Century: Suggested Modifications For The Model Notary Act, 30 J. Marshall L. Rev. 1063 (1997), Vincent Gnoffo Jan 1997

Notary Law And Practice For The 21st Century: Suggested Modifications For The Model Notary Act, 30 J. Marshall L. Rev. 1063 (1997), Vincent Gnoffo

UIC Law Review

No abstract provided.