Cornia, Gary C.; Edmiston, Kelly D.; Sheffrin, Steven M.; … - In: National Tax Journal 53 (2000) n. 4, pp. 1327-50
The National Tax Association’s project on the taxation of telecommunications and electronic commerce recommended that each state employing a sales and use tax consider adopting a single statewide rate rather than continue with the number of rates currently in use. This recommendation was made...