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- Title
Determining Taxability in the Ever-Evolving World of e-Commerce.
- Authors
Newton-Clarke, Rebecca
- Abstract
The article provides insight as to the nexus of and understanding the taxability of purely electronic transactions. Topics discussed include U.S. Supreme Court's and Tax Freedom Act's perspectives on e-commerce transactions involving out-of-state sellers, and the challenge of the lack of uniformity among states in determining the taxability of e-commerce. Also discussed is the availability of resources that can help practitioners address the challenge of e-commerce taxability.
- Subjects
UNITED States; ELECTRONIC data processing; TAX laws; ELECTRONIC commerce tax laws; TAXATION; UNITED States. Supreme Court
- Publication
Tax Executive, 2015, Vol 67, Issue 3, p18
- ISSN
0040-0025
- Publication type
Article