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Sales And Use Taxes In Clark County And Potential Implications Of The Internet Sales Tax Moratorium, Patrick Timothy Collins Smith

UNLV Theses, Dissertations, Professional Papers, and Capstones

Sales taxes have been a much-depended on source of revenue for local governments since the early part of the 1900’s. Southern Nevada local governments rely relatively heavily on sales and use taxes for a source of income. In 1998, the United States Congress passed an Act that imposed a moratorium on Internet sales tax collection until October 2001. With the explosive growth in Internet sales, the issue of the failed collection of an Internet sales tax has come to the forefront of local government finance discussions.