The Resource The American debate on taxing distance sales and e-commerce

The American debate on taxing distance sales and e-commerce

Label
The American debate on taxing distance sales and e-commerce
Title
The American debate on taxing distance sales and e-commerce
Creator
Subject
Language
  • eng
  • eng
Summary
For constitutional reasons, US states are unable to impose sales tax on imports from another state. To fill that lacuna, they impose an equivalent system of use tax on imports. However, imposition of use tax will only be effective if out-of-state vendors can be required to withhold that tax. In this article, the author describes the sales and use tax aspects of distance sales and, after expiry of the moratorium on 1 November 2007, of Internet access and online services. Improvement of the system of use tax is essential to restore a level playing field between vendors selling their products by means of traditional and modern methods of distribution
Citation source
In: International VAT monitor. - Amsterdam. - Vol. 18 (2007),
http://library.link/vocab/creatorName
Brederode, R.F.W. van
Geographic coverage
North America
Language note
English
http://library.link/vocab/subjectName
  • e-commerce
  • sales tax
  • use tax
  • withholding tax
  • internet
Label
The American debate on taxing distance sales and e-commerce
Instantiates
Publication
Note
20071112
Other control number
ivm050705.pdf
Label
The American debate on taxing distance sales and e-commerce
Publication
Note
20071112
Other control number
ivm050705.pdf

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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