Internet Commerce and State Sales and Use Taxes

Maguire, Steven

Library of Congress. Congressional Research Service.

关键词: Business;    Technology;    State and local government;    Taxation;    Electronic commerce - State taxation - Law and legislation;   

RP-ID  :  RL31252
RP-ID  :  RL31252_2002Jan18

美国|英语

来源: UNT Digital Library

【 摘 要 】

In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.