ABSTRACT
A negative consequence of the COVID-19 pandemic has been the major contraction of the economy. In the United States, this has resulted in a significant reduction in sales tax revenues for most state and local governments, compounded by a surge in online retail shopping caused in part by government-mandated lockdowns. We discuss the question of whether the remote online vendor has any obligation to collect and remit sales taxes on purchases by in-state buyers.
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Notes on contributors
Burke Ward
Burke T. Ward is an Emeritus Professor of Business Law and Taxation at Villanova University. He was a visiting professor at Moscow State Linguistic University in Russia and University of Warsaw in Poland. He was also a practicing attorney and financial consultant. He has published numerous articles in the areas of taxation, estate planning, ethics, information systems, and employment law.
Janice C. Sipior
Janice C. Sipior, PhD, is Professor of MIS at Villanova University. Her academic experience includes faculty positions at University of Warsaw, Poland; Moscow State Linguistic University, Russia; University of North Carolina at Greensboro, USA; and Canisius College, USA. She serves as Editor-in-Chief of Information Systems Management and Associate Editor of Information Resources Management Journal, and previously served as Chair of the Association for Computing Machinery’s Special Interest Group on Management Information Systems (ACM SIGMIS). Her research interests include ethical and legal aspects of information technology, system development strategies, and knowledge management.
Danielle R. Lombardi
Danielle R. Lombardi, PhD, is an Associate Professor at Villanova University. She received her doctorate from Rutgers University and B.S. in Accounting from The College of New Jersey. Prior to her career in academia, she was an audit manager at PricewaterhouseCoopers and CohnReznick. Her research interests are primarily behavioral and involve judgment and decision-making. She also explores the role of technology related to decision-making.