Internet Transactions and the Sales Tax

[摘要] This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).

[发布日期] 2000-12-12 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Business;Sales tax;Electronic commerce;Taxation;Technology