http://www.loc.gov/mods/v3 http://www.loc.gov/standards/mods/v3/mods-3-2.xsd
Internet Commerce and State Sales and Use Taxes
Provides background on and reviews components of State sales and use taxes. Discusses economic issues associated with Internet taxes, including the potential negative impact of electronic commerce on State sales and use tax revenues, and outlines different Internet tax policy options.
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.