Electronic Commerce, State Sales Taxation, and Intergovernmental Fiscal Relations

Charles E. McLure

National Tax Journal, 1997, vol. 50, issue 4, 731-49

Abstract: Presents a brief overview of the evolution of information commerce, identifies issues that are relevant to debate on the taxation of services and intangible products delivered via electronic means, examines sales tax policy issues, and outlines proposed solutions to the problem.

Date: 1997
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:50:y:1997:i:4:p:731-49

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