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

Corporate Author
Library of Congress. Congressional Research Service. American Law Division
Published
[Place of publication not identified] : [publisher not identified], 2014.
Physical Description
1 online resource (16 pages), digital, PDF file
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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.
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Related Titles
ProQuest U.S. Congressional Research Digital Collection
Note
CRS Report.
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.
Technical Details
System requirements: PDF reader software.
View MARC record | catkey: 19199577