"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis
Description
As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
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Description
As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
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Congressional Research Service Reports
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Lunder, Erika K. & Pettit, Carol A."Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis,
report,
November 28, 2014;
Washington D.C..
(https://digital.library.unt.edu/ark:/67531/metadc490974/:
accessed April 25, 2024),
University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu;
crediting UNT Libraries Government Documents Department.