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Taxation of Internet Sales
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Editors: Keith Joyner and Carl Sawhill
Book Description:
As more and more purchases are made over the Internet, states are looking for new ways to collect taxes on these sales. While there is a common misperception that states cannot tax Internet sales, the reality is that they may impose sales and use taxes on such transactions, even when the retailer is outside of the state. However, if the seller does not have a constitutionally sufficient connection ("nexus") to the state, then the seller is under no enforceable obligation to collect a use tax. While the purchaser is still generally responsible for paying the use tax, the rate of compliance is low. Recent laws, often called "Amazon" laws in reference to the large Internet retailer, represent fresh attempts by the states to capture taxes on Internet sales. This book provides a constitutional analysis of "Amazon" laws and taxation of Internet sales; state taxation of Internet transations; and testimony on the hearing on the constitutional limitations on states' authority to collect sales taxes in E-commerce. (Imprint: Nova)

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Table of Contents:
Preface pp. 1-xi

"Amazon" Laws and Taxation of Internet Sales: Constitutional Analysis
(Erika K. Lunder, John R. Luckey, CRS)pp. 1-18

State Taxation of Internet Transactions
(Steven Maguire, Specialist in Public Finance, CRS)pp. 19-40

Statement of House Judiciary Committee Chairman Lamar Smith. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 41-42

Testimony of Dan Marshall, Owner, Marshall Music Co. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 43-52

Testimony of Dr. Patrick M. Byrne, Chairman and CEO, Overstock.com, Inc. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 53-58

Testimony of John Otto, Representative, Texas House of Representatives. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 59-62

Testimony of Tod Cohen, Vice President and Deputy General Counsel, eBay, Inc. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 63-70

Testimony of Senator Howard Kenley III, Indiana Senate. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 71-74

Testimony of Paul Misener, Vice President for Global Public Policy, Amazon.com. Hearing on "Constitutional Limitations on States' Authority to Collect Sales Taxes in E-Commerce" pp. 75-78

Statement of Congresswoman Jackie Speier. Hearing on the "Marketplace Equity Act of 2011" pp. 79-82

Statement of Hanns Kuttner, Visiting Fellow, Hudson Institute. Hearing on the "Marketplace Equity Act of 2011" pp. 83-88

Statement of Steve DelBianco, Executive Director, NetChoice. Hearing on the "Marketplace Equity Act of 2011" pp. 89-106

Statement of Joseph Henchman, Vice President, Tax Foundation. Hearing on the "Marketplace Equity Act of 2011" pp. 107-128

Index pp. 129-135

   Series:
      Internet Theory, Technology and Applications
      Economic Issues, Problems and Perspectives
   Binding: Hardcover
   Pub. Date: 2012- December
   Pages: 146, 6x9 - (NBC-G)
   ISBN: 978-1-62257-974-7
   Status: AV
  
Status Code Description
AN Announcing
FM Formatting
PP Page Proofs
FP Final Production
EP Editorial Production
PR At Prepress
AP At Press
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Taxation of Internet Sales