http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Provides introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Discusses the imposition and economic history of the sales and use tax, provides State-by-State sales tax revenue reliance estimates, and lists State and local sales tax rates.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Library of Congress. Congressional Research Service.