Internet Commerce and State Sales and Use Taxes

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State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are … continued below

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16 Pages.

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Maguire, Steven March 31, 2004.

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This report is part of the collection entitled: Congressional Research Service Reports and was provided by the UNT Libraries Government Documents Department to the UNT Digital Library, a digital repository hosted by the UNT Libraries. It has been viewed 49 times. More information about this report can be viewed below.

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Description

State governments rely on sales and use taxes for approximately one-third
(33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .'
Local governments derived 12.4% of their tax revenue or $44 .1 billion from local
sales and use taxes in FY20012 Both state and local sales taxes are collected by
vendors at the time of transaction and are levied at a percentage of a product's retail
price. Alternatively, use taxes are not collected by the vendor if the vendor does not
have nexus (loosely defined as a physical presence) in the consumer's state .
Consumers are required to remit use taxes to their taxing jurisdiction . However,
compliance with this requirement is quite low. Because of the low compliance, many
observers suggest that the expansion of the internet as a means of transacting
business across state lines, both from business to consumer (B to C) and from
business to business (B to B), threatens to diminish the ability of state and local
governments to collect sales and use taxes .
Congress has a role in this issue because commerce between parties in different
states conducted over the Internet falls under the Commerce Clause of the
Constitution.' Congress can either take an active or passive role in the "Internet tax"
debate. This report intends to clarify important issues in the Internet tax debate .

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16 Pages.

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Congressional Research Service Reports

The Congressional Research Service (CRS) is the public policy research arm of Congress. This legislative branch agency works exclusively for Members of Congress, their committees and their staff. This collection includes CRS reports from the mid-1960's through 2018—covering a variety of topics from agriculture to foreign policy to welfare.

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  • March 31, 2004

Added to The UNT Digital Library

  • June 10, 2005, 9:06 p.m.

Description Last Updated

  • Nov. 17, 2015, 1:16 p.m.

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Maguire, Steven. Internet Commerce and State Sales and Use Taxes, report, March 31, 2004; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metacrs5745/: accessed April 25, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.

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