Excerpt
An intense debates has erupted over whether Internet purchases should be subject to the same sales tax as goods bought in retail stores.
In This Issue
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Foreword
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Legislative Background
Recent Action on Internet Taxation
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Internet Taxation Overview
Issues and Proposed Solutions
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Current Law
Summary of the Internet Tax Freedom Act
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Supreme Court Precedent
Quill Corp. v. North Dakota
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Administration Position
"A Framework for Global Electronic Commerce"
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State Initiative
Streamlined Sales Tax Project
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Policy Recommendations
Advisory Commission on Electronic Commerce
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Pro & Con
Should Congress Permanently Ban Sales and Use Taxes on Internet Purchases?
