http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
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 to simplify collection of sales tax on out-of-State Internet transactions.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.