State Sales Taxation of Internet Transactions.

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...

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Bibliographic Details
Corporate Authors:	Library of Congress. Congressional Research Service, ProQuest (Firm)
Format:	eBook
Language:	English
Published:	[Place of publication not identified] : [publisher not identified], 2004.
Series:	U.S. Congressional Research.
Subjects:	Business. Internet. Interstate commerce. Electronic books.
Online Access:	Connect to the full text of this electronic book

Description
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.
Item Description:	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. CRS Report. Electronic resource.
Physical Description:	1 online resource.