Legal and regulatory update: Current issues on Internet sales and nexus — Derek Rose, Juan Keller and John Barrie, Interactive Marketing, Vol. 3 No. 1, Special US Issue

The continued growth of sales of tangible personal property and services across the Internet as well as the failure of state revenues in the US to satisfy projections have increased the pressure on state revenue collection agencies to attempt to tax Internet sales. This paper sets forth the legal framework by which states are permitted to tax Internet transactions, developments by which state revenue collection agencies are attempting to expand Internet taxation and methods to avoid taxation on Internet sales. (6 pages)

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01 Jul 2001		£19.50
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