State Taxation of Internet Transactions
Description:
This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution.
Date:
April 19, 2013
Creator:
Maguire, Steven
Item Type:
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Report
Partner:
UNT Libraries Government Documents Department