Description

Book Synopsis
This book describes state sales and use taxes and the potential effect of Internet transactions on the administration and revenue of the tax. Topics covered include state and local tax rates, state tax base, efficiency and equity of differential sales taxes, and sales revenue data for fifty states and the District of Colombia. The moratorium on the new Internet taxes as part of the Internet Tax Freedom Act of 1998 (ITFA) is discussed as is the proposed extension and expansion of the legislation. The Advisory Commission on Electronic Commerce, formed as part of ITFA, is a source of additional information on the taxation of electronic commerce. This book contains descriptions and pro-con analyses of each issue related to whether or not to extend the current moratorium on taxation of Internet transactions. References are made to specific bills that take position on each particular issue.

Internet Taxation

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    A Paperback / softback by Albert Tokin

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      Book details

      Publisher Nova Science Publishers Inc
      Published 14 March 2003
      ISBN-13 9781590335857
      978-1590335857
      ISBN-10 1590335856

      Description

      Book Synopsis
      This book describes state sales and use taxes and the potential effect of Internet transactions on the administration and revenue of the tax. Topics covered include state and local tax rates, state tax base, efficiency and equity of differential sales taxes, and sales revenue data for fifty states and the District of Colombia. The moratorium on the new Internet taxes as part of the Internet Tax Freedom Act of 1998 (ITFA) is discussed as is the proposed extension and expansion of the legislation. The Advisory Commission on Electronic Commerce, formed as part of ITFA, is a source of additional information on the taxation of electronic commerce. This book contains descriptions and pro-con analyses of each issue related to whether or not to extend the current moratorium on taxation of Internet transactions. References are made to specific bills that take position on each particular issue.

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