Internet Transactions and the Sales Tax

Maguire, Steven

Library of Congress. Congressional Research Service.

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

RP-ID  :  RL30431
RP-ID  :  RL30431 2000-12-12

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).