"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Lunder, Erika K. ; Pettit, Carol A.

Library of Congress. Congressional Research Service.

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

RP-ID  :  R42629
RP-ID  :  R42629_2013Apr03

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.