Taxation of Internet Sales and Access : Legal Issues.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service. American Law Division.

Language:

English

Subjects (All):

Constitutional law.

Due process of law.

Electronic commerce.

Federal government.

Physical Description:

1 online resource (1 online resource (16 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Explains constitutional requirements of the commerce clause and the due process clause that a retailer have a certain connection or "nexus" to a State before that State can require the collection of tax. Examines whether recent State laws that impose sales and use taxes on sales made over the Internet comply with the nexus standard; and reviews Federal legislation that would affect the standard. Addresses scope of the Internet Tax Freedom Act moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Taxation of Internet Sales and Access

Access Restriction:

Restricted for use by site license.