“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.
Date:
July 26, 2012
Creator:
Lunder, Erika K. & Luckey, John R.
Partner:
UNT Libraries Government Documents Department