The Resource Do eBay sellers comply with state sales taxes?

Do eBay sellers comply with state sales taxes?

Label
Do eBay sellers comply with state sales taxes?
Title
Do eBay sellers comply with state sales taxes?
Creator
Subject
Language
eng
Summary
The rapid growth in online commerce has eroded state sales tax bases. However, the extent of this reduction is difficult to estimate. In this paper the authors collect their own data from eBay.com on a "representative" commodity classification and a "typical" day. Their data consist of nearly 21,000 eBay listings generated by roughly 7,000 individual sellers with 9,300 buyers. They find that overall eBay seller compliance is quite low, but that compliance by established sellers is significantly higher. Given that established sellers account for the bulk of online commerce, the estimated revenue loss from eBay seller noncompliance may be relatively small
Citation source
In: National tax journal. - Washington. - Vol. 63 (2010),
http://library.link/vocab/creatorName
  • Alm, J
  • Melnik, M.I
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • state tax
  • sales tax
  • e-commerce
  • tax evasion
  • tax compliance
Label
Do eBay sellers comply with state sales taxes?
Instantiates
Publication
Label
Do eBay sellers comply with state sales taxes?
Publication

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