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Full-Text Articles in Taxation-State and Local
State Sales & Use Tax On Internet Transactions, Sandi Owen
State Sales & Use Tax On Internet Transactions, Sandi Owen
Federal Communications Law Journal
The explosive growth of electronic commerce raises serious questions about the viability of the current state sales and use tax system. Sales via the Internet and other electronic means are changing both the form and substance of consumer transactions, and such sales often do not satisfy the traditional nexus requirement for state taxation because on-line vendors frequently lack physical presence in the purchaser’s home state. The inability to collect taxes on this growing segment of the retail sales market will impair states’ efforts to raise revenues and cause economically similar transactions to be treated differently. Consequently, Congress must act pursuant …
Indiana Gross Income Tax And The Commerce Clause
Indiana Gross Income Tax And The Commerce Clause
Indiana Law Journal
Notes and Comments: Constitutional Law
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
State Taxation Of Interstate Commerce, And Federal And State Taxation In Intergovernmental Relations -- 1932-1935, Robert C. Brown
Articles by Maurer Faculty
No abstract provided.