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| Author: | Serrett, R. Abramowicz, K. F. Wichmann, H. |
| Title: | The effects of Internet commerce on the revenue base of state and local governments |
| Journal: | Journal of Internet Commerce
2002 : VOL. 1:1, p. 33-46 |
| Index terms: | TAXATION ELECTRONIC COMMERCE INTERNET REVENUE GOVERNMENT USA |
| Freeterms: | e-commerce |
| Language: | eng |
| Abstract: | Internet sales for 2000 are projected to be $850 billion. This explosion in growth of sales on the Internet has not been all good news to the U.S. business community. Both business and government have taken notice of taxation issues related to these electronically generated revenues. Sales taxes have been the primary focus of this attention. Many issue s have been raised but the primary one is whether or not sales taxes should be collected from "cyberspace" customers. Many difficult questions have been raised and remain to be solved. One federally appointed commission has been formed, submitted recommendations to Congress and has dissolved. A National Governors' Association committee is currently in place to study the issues and provide suggestions to state legislatures in 2001. |
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