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“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Description:

This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.

Creator(s):
Location(s): United States
Creation Date: July 26, 2012
Partner(s):
UNT Libraries Government Documents Department
Collection(s):
Congressional Research Service Reports
Usage:
Total Uses: 84
Past 30 days: 1
Yesterday: 0
Creator (Author):
Lunder, Erika K.

Legislative Attorney

Creator (Author):
Luckey, John R.

Legislative Attorney

Publisher Info:
Place of Publication: Washington D.C.
Date(s):
  • Creation: July 26, 2012
Coverage:
Place
United States
Description:

This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.

Physical Description:

14 pages.

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