Download or read book Taxation of Internet Sales written by Keith Joyner and published by Nova Science Publishers. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: This text provides a constitutional analysis of 'Amazon' laws and taxation of Internet sales; state taxation of Internet transactions; and testimony on the hearing on the constitutional limitations on states' authority to collect sales taxes in E-commerce.
Download or read book State Taxation of Internet Transactions written by Steven Maguire and published by DIANE Publishing. This book was released on 2011 with total page 19 pages. Available in PDF, EPUB and Kindle. Book excerpt: The 2011 co-called e-commerce volume at approx. $3.5 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales tax on these transactions is difficut to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer¿s state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approx. $8.6 billion. This report discusses the Streamlined Sales and use Tax Agree. and related economic issues. Illus. This is a print on demand report.
Download or read book The Internet Sales Tax written by United States. Congress. House. Committee on Small Business. Subcommittee on Regulatory Reform and Oversight and published by . This book was released on 2006 with total page 72 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Internet Sales written by and published by . This book was released on 2013 with total page 135 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Constitutional Limitations on States Authority to Collect Sales Taxes in E commerce written by United States. Congress. House. Committee on the Judiciary and published by . This book was released on 2012 with total page 228 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Internet Sales Where in the Cyberspace is Nexus written by Kathryn Kisska-Schulze and published by . This book was released on 2015 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The advent of the Internet in the 1980's revolutionized the world of computers, information technology and communication. The Internet, with its international broadcasting capabilities, is an instrument for broadcasting information and a medium for partnership and interaction between persons and their computers without regard to geographic setting. Its viral capability has reinvented the way the world works, communicates, and deciphers information. Because of the Internet's instantaneous abilities, news spreads like wildfire around the world, keeping secrets is virtually impossible, and persons and companies now have direct and immediate access to their target audience. With the dawn of the Internet age, the corporate world also found a new and efficient way of doing business - via e-commerce. In the U.S. alone, e-commerce retail sales grew from $995 billion in 1999 to $2,385 billion by 2006. A 2009 study estimated that e-commerce transactions are anticipated to rise from $3 trillion in 2010 to $4 trillion in 2012. This study further predicted that while $45.9 billion dollars in sales taxes will be due by the states cumulatively in 2012, only $34.5 billion of that amount will actually be collected, resulting in an anticipated overall U.S. sales tax loss of $11.4 billion dollars in 2012 alone. Amidst these staggering numbers, can states do anything more to collect sales tax emanating from e-commerce sales? The answer to this question lies at the heart of the query: Where in the cyberspace is nexus? While this article does not attempt to define a solution to this question, its purpose is to present an overview of statutory rules currently in place pertaining to sales and use tax, with particular attention paid to the area of e-commerce sales; examine the Constitutional mandates in place regarding “nexus” and “physical presence”, with heavy emphasis placed on federal and state judicial case law; scrutinize the current situation between deficit-stricken state taxing jurisdictions and cyber-retailers seeking shelter under the umbrella of the Due process and Commerce Clauses; and provide observations for the need to create uniformity among the states in dealing with e-commerce transactions.
Download or read book State Taxation of Internet Transactions written by Steven Maguire and published by Createspace Independent Publishing Platform. This book was released on 2011-11 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The United States Bureau of the Census estimated that $3.4 trillion worth of retail and wholesale transactions were conducted over the Internet in 2009. That amount was 16.8% of all U.S. shipments and sales in that year. Other estimates projected the 2011 so-called e-commerce volume at approximately $3.9 trillion. The volume of e-commerce is expected to increase and state and local governments are concerned because collection of sales taxes on these transactions is difficult to enforce. Under current law, states cannot reach beyond their borders and compel out-of-state Internet vendors (those without nexus in the buyer's state) to collect the use tax owed by state residents and businesses. The Supreme Court ruled in 1967 that requiring remote vendors to collect the use tax would pose an undue burden on interstate commerce. Estimates put this lost tax revenue at approximately $11.4 billion in 2012. Congress is involved because interstate commerce typically falls under the Commerce Clause of the Constitution. Opponents of remote vendor sales and use tax collection cite the complexity of the myriad state and local sales tax systems and the difficulty vendors would have in collecting and remitting use taxes. Proponents would like Congress to change the law and allow states to require out-of-state vendors without nexus to collect state use taxes. These proponents acknowledge that simplification and harmonization of state tax systems are likely prerequisites for Congress to consider approval of increased collection authority for states. A number of states have been working together to harmonize sales tax collection and have created the Streamlined Sales and Use Tax Agreement (SSUTA). The SSUTA member states hope that Congress can be persuaded to allow them to require out-of-state vendors to collect taxes from customers in SSUTA member states. In the 112th Congress, S. 1452 and H.R. 2701 (Senator Durbin and Representative Conyers) would grant SSUTA member states the authority to compel out-of-state vendors in other member states to collect sales and use taxes. In addition, H.R. 3179 (Representative Womack) would also grant states the authority to compel out-of-state vendors to collect use taxes provided selected simplification efforts are implemented. A related issue is the "Internet Tax Moratorium." The relatively narrow moratorium prohibits (1) new taxes on Internet access services and (2) multiple or discriminatory taxes on Internet commerce. Congress has extended the "Internet Tax Moratorium" twice. The most recent extension expires November 1, 2014. The moratorium is distinct from the remote use tax collection issue, but has been linked in past debates. An analysis of the Internet tax moratorium is beyond the scope of this report. Congressional Research Service.
Download or read book Sell Globally Tax Locally written by Michael S. Greve and published by American Enterprise Institute. This book was released on 2003 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: This book discusses the flaws of destination-based taxation and makes the theoretical case for origin-based taxation.
Download or read book Internet Tax Reform and Reduction Act of 2000 Internet Tax Simplification Act of 2000 and Fair and Equitable Interstate Tax Compact Simplification Act of 2000 written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2000 with total page 200 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxation of Internet Sales and Access written by and published by . This book was released on 2015 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Internet Tax Issues written by United States. Congress. House. Committee on Ways and Means. Subcommittee on Oversight and published by . This book was released on 2001 with total page 128 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book S 2255 a Bill to Amend the Internet Tax Freedom Act to Extend the Moratorium Through Calendar Year 2006 written by United States. Congress. Senate. Committee on Commerce, Science, and Transportation and published by . This book was released on 2003 with total page 112 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cybershopping and Sales Tax written by United States. Congress. Senate. Committee on Finance and published by . This book was released on 2001 with total page 138 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Taxing Global Digital Commerce written by Arthur Cockfield and published by Kluwer Law International B.V.. This book was released on 2019-11-07 with total page 506 pages. Available in PDF, EPUB and Kindle. Book excerpt: Digital commerce – the use of computer networks to facilitate transactions involving the production, distribution, sale, and delivery of goods and services – has grown from merely streamlining relations between consumer and business to a much more robust phenomenon embracing efficient business processes within a firm and between firms. Inevitably, the related taxation issues have grown as well. This latest edition of the preeminent text on the taxation of digital transactions revises, updates and expands the book’s coverage. It includes a detailed and up-to-date analysis of income tax and VAT developments regarding digital commerce under the OECD and G20 Base Erosion and Profit Shifting (BEPS) reforms. It explores the implications of digital commerce for US state sales and use tax regimes resulting from the 2018 US Supreme Court decision in Wayfair. It discusses cross-border tax in the United States while continuing to focus on tax developments throughout the world. Analysing the practical tax consequences of digital commerce from a multijurisdictional perspective, and using examples to illustrate the application of different taxes to digital commerce transactions, the book offers in-depth treatment of such topics as the following: how tax rules governing cross-border digital commerce are increasingly applied to all cross-border activities; how tax rules and institutional processes have evolved to confront challenges posed by digital commerce; how an emerging ‘tax war’ is developing whereby different countries are unilaterally imposing new tax rules on cross-border digital commerce; how technology enhances tax and cross-border tax information exchanges; how technology reduces both compliance and enforcement costs; cross-border consumption tax issues raised by cloud computing; and different approaches to the legal design of VAT place of taxation rules. The authors offer insightful views on the likely development of new approaches to taxing cross-border digital commerce. This edition, while building on the analysis of the relationship between traditional tax laws and the Internet in the first edition and its predecessors, contains a more explicit and systematic consideration of digital commerce issues and the ongoing policy responses to them. Tax professionals and academics everywhere will welcome the important contribution it makes towards the design of cross-border tax rules that are both conceptually sound and practical in application. ‘A tour de force … much larger and richer than its predecessors … a massive contribution to the growing literature on the taxation of e-commerce.’ – Rita de la Feria, British Tax Review ‘Provides important understandings for ongoing policy discussions … I would warmly recommend.’ – P. Rendahl, World Journal of VAT/GST Law
Download or read book The Impact of Sales Taxation on Internet Commerce An Empirical Analysis written by Shamim Ahmed and published by . This book was released on 2013 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This paper examines how sales taxation on Internet purchases could affect the decision to buy oods over the Internet. The results appear robust with respect to unobserved technological sophistication or other alternative explanations. The tax effect is found to be significant and its magnitude suggests that applying a provincial average sales tax of 14% to all Internet sales in Canada would reduce the number of online buyers by as much as 44%.
Download or read book Streamlined Sales and Use Tax Agreement written by United States. Congress. House. Committee on the Judiciary. Subcommittee on Commercial and Administrative Law and published by . This book was released on 2003 with total page 210 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book State Sales Taxation of Internet Transactions written by and published by . This book was released on 2001 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt:
