State and Local Sales and Use Taxes and Internet Commerce
Description:
In theory, state sales and use taxes are consumption taxes based on the
destination principle. The destination principle prescribes that taxes should be paid
where the consumption takes place. Sales taxes collected at the point of sale achieve
this if consumption takes place near the point of transaction. Thus, to remain
consistent with the destination principle, consumers pay a use tax on products
purchased out-of-state and used in their home state where consumption likely takes
place.
Date:
March 9, 2006
Creator:
Maguire, Steven
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department