Sales and Use Taxation in E-Commerce: Where We Are and What Needs to be Done

REFERENCES

• 2004 . Black's Law dictionary, , 8th ed. St. Paul, MN : Thompson West Group . ().(.
   Google Scholar
• Cooper , A. 2004 . Electronic commerce: The taxing effect of not assessing internet sales. . Journal of State Taxation , 22 : 84 – 93 . Spring).
   Google Scholar
• Frieden , K. 2004 . Cybertaxation: The taxation of E-Commerce Chicago : CCH Inc .
   Google Scholar
• Gall , M. B. and Kulwicki , L. A. 2004 . The Lawmaker's guide to Nexus-Part II. . Journal of State Taxation , 23 : 1 – 16 . Summer).
   Google Scholar
• Gercken, K. R., et. al. (2006). Streamlined Sales and Use Tax System: Adoption of Landmark Multistate Agreement. Retrieved October 2, 2006, from http://www.pmstax.com/state/bull0211.shtml
   Google Scholar
• Goolsbee , A. and Zittrain , J. 1999 . Evaluating the costs and benefits of taxing internet commerce. . National Tax Journal , 53 : 413 – 429 . September).
   Google Scholar
• Hardt , D. L. 2002 . A lawmaker's guide to the streamlined sales tax SSTP. . Journal of State Taxation , 21 : 1 – 31 . et al.(, Fall).
   Google Scholar
• Healy , J. and Nelson , B. 2006 . The streamlined sales tax project. . Journal of State Taxation , 24 : 9 – 13 . March/April).
   Google Scholar
• Hewit, Director of Gross Income Tax Division, Department of Treasury of Indiana v. Freeman. (1947). 329, U.S. 832.
   Google Scholar
• Hoffman , W. H. 2007 . Individual income taxes, 2007 edition Mason, OH : Thomson South-Western . et al.(.
   Google Scholar
• Lejeune , I. 2002 . E-commerce in the EU. . The Wall Street Journal (Eastern Edition) , : 62 .,2002 Supplement
   Google Scholar
• McGranahan , L. 2000 . The debate on internet sales taxation. . Chicago Fed. Letter , 154 : 1 – 5 . June).
   Google Scholar
• National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois, 386 U.S. 753 (1967).
   Google Scholar
• Nelson , B. , Collins , J. and Healy , J. 2006 . “ Chapter 21 ” . In Sales and use tax answer book Chicago, IL : Commerce Clearing House . .().
   Google Scholar
• Newman , M. 2003 . E-Commerce: VAT's up? Europe's value-added tax now applies to a new class of internet products; it's making life more complicated for a host of U.S. companies. . The Wall Street Journal , : 5 Oct. 20).
   Google Scholar
• Owen , S. 1998 . State sales & use tax on internet transactions. . Federal Communications Law Journal , 51 : 245 – 263 . December).
   Google Scholar
• PriceWaterhouse Coopers. (2006, April). Retail sales tax compliance costs: A National estimate, 8–47. Retrieved February 5, 2007, from http://www.streamlinedsalestax.org/documents/cost
   Google Scholar
• Public Law (1959). 86–272, 15 USC 381–385. Quill Corp. v. North Dakota. (1992). 504 U.S. 298.
   Google Scholar
• Streamlined Sales Tax Project. (SSTP) (2005, January). Executive summary. Retrieved March 10, 2007, from http://www.streamlinedsalestax.org/execsum
   Google Scholar
• Streamlined Sales and Use Tax Agreement. (2006). Amended December 14, 2006.
   Google Scholar
• Tower , R. B. 2006 . Understanding the new streamlined sales tax. . Internal Auditing , 21 : 3 – 12 . et al.(.
   Google Scholar
• U.S. Census Bureau. (2006, October). Quarterly retail e-commerce sales: 2nd quarter 2006. Retrieved January 2, 2007, from http://www.census.gov/mrts/www/data/html/06Q2.html
   Google Scholar
• usinfo.state.gov, International Information Programs. Small Business and the Corporation. (2006). Retrieved January 2, 2007, from http://usinfo.state.gov/products/pubs/oecon/chap4.htm
   Google Scholar
• Vadum , M. 2006 . State and local finance: Effort to ease collection of out-of-state taxes gathering steam. . Bond Buyer , 356 : 6 May).
   Google Scholar
• Yang , J. 2005 . Current status of internet commerce taxation. . Journal of State Taxation , 23 : 5 – 13 . et al.(, Winter).
   Google Scholar