"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_2014Nov28

美国|英语

来源: UNT Digital Library

【 摘 要 】

As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.