Description: This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).
Date: December 12, 2000
Creator: Maguire, Steven
Item Type: Report
Partner: UNT Libraries Government Documents Department