Taxation of Internet Sales

Keith Joyner, Carl Sawhill (Herausgeber)

Buch | Hardcover

135 Seiten

2013
Nova Science Publishers Inc (Verlag)
978-1-62257-974-7 (ISBN)

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As more and more purchases are made over the Internet, states are looking for new ways to collect taxes on these sales. While there is a common misperception that states cannot tax Internet sales, the reality is that they may impose sales and use taxes on such transactions, even when the retailer is outside of the state. However, if the seller does not have a constitutionally sufficient connection ("nexus") to the state, then the seller is under no enforceable obligation to collect a use tax. While the purchaser is still generally responsible for paying the use tax, the rate of compliance is low. Recent laws, often called "Amazon" laws in reference to the large Internet retailer, represent fresh attempts by the states to capture taxes on Internet sales. This book provides a constitutional analysis of "Amazon" laws and taxation of Internet sales; state taxation of Internet transactions; and testimony on the hearing on the constitutional limitations on states' authority to collect sales taxes in E-commerce.

Preface; "Amazon" Laws & Taxation of Internet Sales: Constitutional Analysis; State Taxation of Internet Transactions; Statement of House Judiciary Committee Chairman Lamar Smith. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce"; Testimony of Dan Marshall, Owner, Marshall Music Co. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce"; Testimony of Dr Patrick M. Byrne, Chairman & CEO, Overstock.com, Inc. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce"; Testimony of John Otto, Representative, Texas House of Representatives. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce"; Testimony of Tod Cohen, Vice President & Deputy General Counsel, eBay, Inc. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce"; Testimony of Senator Howard Kenley III, Indiana Senate. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce".

Verlagsort	New York
Sprache	englisch
Maße	155 x 230 mm
Gewicht	370 g
Themenwelt	Mathematik / Informatik ► Informatik ► Web / Internet
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Wirtschaftsinformatik
ISBN-10	1-62257-974-7 / 1622579747
ISBN-13	978-1-62257-974-7 / 9781622579747
Zustand	Neuware