State Sales Taxation of Internet Transactions

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Business.

Internet.

Interstate commerce.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2004

Summary:

Examines issues relating to State taxation of Internet transactions. Covers the recently expired Internet Tax Freedom Act moratorium on certain State and local Internet taxes, State authority to require out-of-State sellers to collect sales tax on Internet sales, and an initiative by various States to simplify collection of sales tax on out-of-State Internet transactions

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Nov. 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service State Sales Taxation of Internet Transactions

Publisher Number:

CRS-2004-AML-0194

Access Restriction:

Restricted for use by site license