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Sales Internet Tax

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Issue:

Technology

 

Written by:

William H

 

Date added:

November 1, 2012

 

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No of pages / words:

9 / 2488

 

Was viewed:

526 times

 

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Essay content:

This balance must occur within the framework of basic tax principles of fairness and equality and minimization of administrative and compliance burdens." (Owen, 1998, p.245). In order for Congress to approve any standard process, there will have to be a major simplification of individual state tax codes and a consensus among the states...
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"The U.S. Supreme Court has ruled twice (once in 1967 and again in 1992) that unless the vendor has a physical presence in the taxing state (such as employees, a warehouse or a retail location), the state cannot require the vendor to collect, on the basis that there are more than 6,000 taxing jurisdictions in this country and requiring remote vendors to comply with all these different laws is too burdensome," (Piersol, 2003, p...
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