“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Lunder, Erika K. ; Luckey, John R.

Library of Congress. Congressional Research Service.

关键词: Taxation;    Sales tax;    Electronic commerce;    Business;    Technology;   

RP-ID  :  R42629
RP-ID  :  R42629_2012Jul26

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.