Internet Transactions and the Sales Tax (CRS Report for Congress)
Premium Purchase PDF for $24.95 (14 pages)
add to cart or
subscribe for unlimited access
Pro Premium subscribers have free access to our full library of CRS reports.
Subscribe today, or
request a demo to learn more.
| Release Date |
Dec. 12, 2000 |
| Report Number |
RL30431 |
| Report Type |
Report |
| Authors |
Steve Maguire, Government and Finance Division |
| Source Agency |
Congressional Research Service |
Summary:
This report describes state sales and use taxes and the potential effect of Internet transactions on the administration and revenue generation of the tax. Topics covered include state and local tax rates, state tax base, efficiency and equity of differential sales taxes, and sales tax revenue data for the fifty states and the District of Columbia. The moratorium on 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.
