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- Title
U.S. SALES TAXES ON INTERNET TRANSACTIONS: HISTORIC CHANGE IS AT THE DOOR.
- Authors
Barkacs, Linda L.; Dalton, Thomas M.; Schneider, Gary P.; Barkacs, Craig B.
- Abstract
Forty years of court intervention have failed to resolve, or even keep pace, with the increasing complexity of interstate sales taxation issues. Courts in various states have had differing opinions on how to apply existing case law to issues involving new technology. Inherently hinged on the level of business activity physically occurring within a taxing jurisdiction - these issues have become even more complicated with the advent of Internet transactions that occur in virtual space rather than in physical space. An association of U.S. states have moved forward to pursue a new approach to sales tax administration that offers some hope to businesses that want to comply with the law but have found doing so to be fraught with complexities.
- Subjects
SALES tax; INTERNET; ELECTRONIC commerce; TAX laws; TAX accounting -- Law &; legislation
- Publication
Journal of Accounting & Finance Research, 2004, Vol 12, Issue 4, p135
- ISSN
1093-5770
- Publication type
Article