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State Sales Taxation of Internet Transactions.

Examines misconceptions regarding State power to impose a tax on Internet transactions under the Internet Tax Freedom Act of 1998 and in cases where the seller is located outside the State.

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], 2003.
Series:U.S. Congressional Research.
Subjects:
Federal government.
Internet.
Local taxation.
Electronic books.
Online Access:Connect to the full text of this electronic book
Description
Summary:Examines misconceptions regarding State power to impose a tax on Internet transactions under the Internet Tax Freedom Act of 1998 and in cases where the seller is located outside the State.
Item Description: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.
CRS Report.
Electronic resource.
Physical Description:1 online resource.