The Battle Over E-commerce Sales Taxes Heats Up

Abstract

The inability of states to collect sales taxes from online vendors is a salient issue during the current economic decline. Further, brick and mortar retailers, who must charge customers sales tax, have pushed for legislation requiring online vendors to also do so. States have enacted legislation requiring online vendors, such as Amazon.com LLC, to collect and pay these taxes. In this article the authors describe the issue and make recommendations for resolution.

Keywords:

• e-commerce taxation
• online sales tax
• e-tailer sales tax
• Internet taxation
• sales tax