Foreword
Taxation of Internet sales has emerged as one of the most contentiousissues of the "new economy." In 1998, online shoppingrevenues in the United States totaled approximately $13 billion,according to the U.S. Department of Commerce.Yet Internet companies operate largely in a tax-free zone whenit comes to online sales. When consumers purchase items over theInternet, they are not charged a sales tax, as they are in storesin most States.An intense debate has erupted over whether Internet purchasesshould be subject to the same sales tax as goods bought in retailstores — taxes that vary widely from one jurisdiction tothe next.In 1992, the U.S….
