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 Resource Type: Report
 Decade: 2010-2019
 Year: 2011
 Month: June
 Collection: Congressional Research Service Reports
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: June 7, 2011
Creator: Maguire, Steven
Description: This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department