Franklin

Taxation of Internet Sales and Access [electronic resource] : Legal Issues.

Author/Creator:
Library of Congress. Congressional Research Service. American Law Division.
Publication:
[S.l] : [s.n.], 2014.
Format/Description:
Government document
Book
1 online resource (1 online resource (16 p), digital, PDF file)
Status/Location:
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Subjects:
Constitutional law.
Electronic commerce.
Internet.
Summary:
Explains constitutional requirements of the commerce clause and the due process clause that a retailer have a certain connection or "nexus" to a State before that State can require the collection of tax. Examines whether recent State laws that impose sales and use taxes on sales made over the Internet comply with the nexus standard; and reviews Federal legislation that would affect the standard. Addresses scope of the Internet Tax Freedom Act moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access.
Notes:
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Jan. 2014). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Other format:
Microfiche version: Library of Congress. Congressional Research Service. American Law Division. Taxation of Internet Sales and Access
Access Restriction:
Restricted for use by site license.