Estimates of revenue potential from state taxation of out-of-state mail order sales Page: 4
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Estimates of Revenue Potential from
State Taxation of Out-of-state
Mail Order Sales
These revised estimates of revenue potential from taxation of mail order sales by
out-of-state vendors follow a procedure similar to that used in the estimates which appeared
in the 1986 ACIR publication State and Local Taxation of Out-of-State Mail Order
Sales, A-105. However, several refinements were made in the methodology:
1. Estimates of total sales again were based on the "bible" for the direct
marketing industry-Fishman's Guide to Mail Order Sales; the ACIR estimates
are based on the 1985 figures appearing in the Guide published in
1986. The Guide is used in preference to the Census of Retail Trade because
the latest Census data available is for 1982 and does not include
many firms for which mail order is a secondary rather than the primary
classification.
2. More refined adjustments were made for newspapers, magazines, and
business purchases.
3. All services are excluded from the base, because the bills currently before
the Congress exclude services.
4. Only those local taxes which are imposed at a minimum uniform rate
throughout the state are included. Local taxes are included on this basis
for five states: California, North Carolina, Utah, Virginia, and Washington.
The estimates probably err on the low side. They are based on conservative estimates
of the growth in mail order sales; no estimate could be made of the impact of fast growing
TV catalog sales on mail order revenues (some industry sources predict growth rates
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United States. Advisory Commission on Intergovernmental Relations. Estimates of revenue potential from state taxation of out-of-state mail order sales, book, September 1987; Washington, D.C.. (https://digital.library.unt.edu/ark:/67531/metadc1065/m1/7/: accessed July 17, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.