Taxation and Internet commerce: an update
Article Abstract:
Web site addresses which contain information concerning the national, state, and local taxation of electronic commerce are included in this discussion of the increasing importance of this taxation issue and the need for its resolution.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 2000
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Electronic commerce: interjurisdictional issues
Article Abstract:
The increase in electronic commerce has resulted in confusion and conflict regarding jurisdictional issues concerning state taxation. Nexus issues reached the US Supreme Court in Quill v. North Dakota and the Supreme Court of South Carolina in Geoffrey, Inc. v. South Carolina Tax Commission. Congressional response has been sparse with the Internet Tax Freedom Act of 1998 being the only major legislative initiative. Reference to relevant World Wide Web sites may be useful.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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Electronic commerce: interjurisdictional issues
Article Abstract:
Expansion of statutory or regulatory definitions aimed at broadening the tax base is the response states have taken to the Internet Tax Freedom Act of 1998 which limits electronic commerce taxation. The nexus definitions which are developing have not fully been established by judicial review. Residence-based taxation has received favorable attention in the international arena, where taxation of electronic commerce is also a salient issue. Interstate and international businesses need uniform and consistent tax treatment for administration and planning purposes.
Publication Name: Taxes: The Tax Magazine
Subject: Business
ISSN: 0040-0181
Year: 1999
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