Internet Transactions and the Sales Tax

Description:

This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).

Creator(s): Maguire, Steven
Location(s): United States
Creation Date: December 12, 2000
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
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Creator (Author):
Maguire, Steven

Analyst in Public Finance

Publisher Info:
Place of Publication: Washington D.C.
Date(s):
  • Creation: December 12, 2000
Coverage:
Place
United States
Description:

This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).

Language(s):
Subject(s):
Partner:
UNT Libraries Government Documents Department
Collection:
Congressional Research Service Reports
Identifier:
Resource Type: Report
Format: Text