Remote Seller Sales & Use Tax Collection : Online Sales; Marketplace Fairness; Act Now

Remote seller state sales and use tax collection and compliance is a signiﬁcant and increasing economic issue for state and local jurisdictions, especially given the impact on interstate commerce and Congress' Commerce Clause authority to regulate in that area. In this article, author Thomas J. Godfrey explains why there is compelling need for Congress to act quickly and move a legislative solution forward for enactment

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Year of publication:	2016
Authors:	Godfrey, Thomas
Publisher:	[2016]: [S.l.] : SSRN
Subject:	Umsatzsteuer \| Sales tax \| Besteuerungsverfahren \| Taxation procedure \| Electronic Commerce \| E-commerce \| Verkauf \| Selling \| Online-Handel \| Online retailing \| Konsumentenverhalten \| Consumer behaviour

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Extent:	1 Online-Ressource (15 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	In: Bloomberg BNA Weekly State Tax Report, 2015 TM-WSTR 9 (Mar. 27, 2015) Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 27, 2015 erstellt
Classification:	E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation ; H20 - Taxation, Subsidies, and Revenue. General ; H71 - State and Local Taxation, Subsidies, and Revenue ; K34 - Tax Law
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013000411