State Taxation of Internet Transactions.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Internet.

Interstate commerce.

Retail trade.

Sales tax.

Physical Description:

1 online resource (1 online resource (22 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

This report is one in a series of updates. For the most recent coverage of this report series, please see 11-R4-1853 in the 2011 issue.

Clarifies significant issues in debate about remote sales tax collection, explaining State and local sales and use taxes on Internet transactions. Describes the interstate streamlined sales and use tax agreement, an effort by States to compel out-of-State merchants to collect sales and use taxes on all sales to customers in their respective States, including sales over the Internet. Reviews Congressional and State legislative activity, and examines related economic issues.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. State Taxation of Internet Transactions

Access Restriction:

Restricted for use by site license.