State Taxation of Internet Transactions

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division

Language:

English

Subjects (All):

Interstate commerce.

Retail trade.

Sales tax.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2011

Summary:

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. Examines related economic issues

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2013). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2011-GVF-0392

Access Restriction:

Restricted for use by site license