Electronic Commerce and the State Retail Sales Tax: A Challenge to American Federalism

Charles McLure

International Tax and Public Finance, 1999, vol. 6, issue 2, 193-224

Abstract: Electronic commerce, by magnifying problems with the existing sales tax, has precipitated reexamination of basic precepts of fiscal federalism in the United States, not just taxation of remote sellers. This paper examines: key features of electronic commerce; the Internet Tax Freedom Act and the Commission it mandates; tax assignments in the United States; problems in assigning sales taxes to subnational governments; constitutional impediments to requiring remote vendors to collect sales and use taxes; tentative findings of the National Tax Association's project on taxation of electronic commerce; and implications of the current debate over taxation of electronic commerce for intergovernmental fiscal relations in the United States. Copyright Kluwer Academic Publishers 1999

Keywords: electronic commerce; Internet Tax Freedom Act; Quill; sales tax; fiscal federalism; intergovernmental fiscal relations; National (NTA) Tax Association Electronic Commerce Taxation (search for similar items in EconPapers)
Date: 1999
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Citations: View citations in EconPapers (7)

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DOI: 10.1023/A:1008751731414

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