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- Title
The Struggle Over Internet Sales and Use Tax: Why the Marketplace Fairness Act Could Be the Hero for Wall Street, Main Street, and the Fifty States.
- Authors
ASHABI, PAREESA
- Abstract
The author argues that the proposed U.S. Marketplace Fairness Act of 2013 could help alleviate the problems associated with the taxation of Internet sales and electronic commerce (e-commerce), and it mentions the steps that the U.S. Congress must take in order to ease the administrative burden on American states and businesses. The efforts to collect U.S. government revenue are examined, as well as American use taxes and several Internet laws cases such as Quill Corp. v. North Dakota.
- Subjects
MARKETPLACES; ONLINE sales taxation; ELECTRONIC commerce tax laws; USE tax; GOVERNMENT revenue; QUILL Corp. v. North Dakota; STATE statutes (United States); U.S. states politics &; government; TWENTY-first century; LAW
- Publication
University of San Francisco Law Review, 2015, Vol 49, Issue 3, p543
- ISSN
0042-0018
- Publication type
Opinion