We found a match
Your institution may have access to this item. Find your institution then sign in to continue.
- Title
TAXING ELECTRONIC COMMERCE: THE EFFORTS OF SALES AND USE TAX TO EVOLVE WITH TECHNOLOGY.
- Authors
Varyani, Natasha
- Abstract
The article reports the need of reform in sales and use tax in order to taxing electronic commerce in Oklahoma, as of July 2014. Topics discussed include the U.S. Supreme Court's holding in the case 'Quill Corp. v. North Dakota ex rel. Heitkamp' on the issue; introduction of the Marketplace Fairness Act in the country; and laws related to Streamlined Sales and Use Tax Agreement (SSUTA).
- Subjects
UNITED States; ELECTRONIC commerce laws; ELECTRONIC commerce tax laws; USE tax -- Law &; legislation; COMMERCIAL law; SALES tax policy; QUILL Corp. v. North Dakota
- Publication
Oklahoma City University Law Review, 2014, Vol 39, Issue 2, p151
- ISSN
0364-9458
- Publication type
Article