| This paper looks at the taxation of goods and services sold through e-commerce. It gives a background of Internet commerce and taxation, looks at federal legislation surrounding internet commerce, summarizes Internet sales growth, discusses revenue demand, tax inequity, tax avoidance, and looks at ways states can streamline tax structures to accommodate budding Internet sales. The author concludes by noting how complicated the situation is and it is up to Congress to enable legislation to regulate e-commerce. Pages: 10 Sources: 14 Format: Turabian |
