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Special Report on

Taxation of Internet Commerce

taxation of internet commerce special research report Photo by pokerati.com
Despite the intensifying debate over the taxation of Internet commerce, the relevant issues have not been given a systematic treatment in the context of the literature on optimal taxation. This article presents such an analysis and investigates separately the taxation of business purchases of intermediate goods, the taxation of consumer purchases of final goods and services, and the various issues of administration and compliance costs as they apply to the development of E-commerce. The authors conclude that generally the optimal tax literature cannot be used in support of a blanket tax exemption for Internet purchases. Certain ...
levies, duties, imposts, or license fees. By 1996, however, that began to change, as several U.S. states and municipalities began to see Internet services as a potential source of tax revenue. The 1998 Internet Tax Freedom Act halted the expansion of direct taxation of the Internet, grandfathering existing taxes in ten states. In the United States alone, some 30,000 taxing jurisdictions could otherwise have laid claim to taxes on a piece of the Internet. The law, however, did not affect sales taxes applied to online purchases. These continue to be taxed at varying rates depending on the jurisdiction, in the same way that phone ...
REVIEWS AND OPINIONS
Think Your Domain Name Was Registered A Long Time Ago?
Domain Name Lawyer, Zak Muscovitch, writes about domain name disputes and Internet law issues of current interest, related to http://www.DNattorney.com and http://www.muscovitch.com If you think your domain name was registered a long time ago, check out SYMBOLICS.COM.... According to this story, this domain name was first registered in 1985 (!) and was the first domain name to be registered - EVER - and is celebrating its 25th anniversary. Since then, over 200 million domain names have been registered, according to this Times UK story . I remember the first time I ever became acquainted with the Internet and domain ... market research, surveys and trends
national republican senatorial committee lies about senator ...
Last week, the National Republican Senatorial Committee (NRSC) created a poorly-produced advertisement targeting Louisiana Senator Mary Landrieu in an attempt to question her vote against placing a permanent ban on taxing Internet commerce. Although Senator Landrieu is in favor of instituting a 7-year moratorium on any taxation of Internet commerce (Landrieu is even willing to extend to moratorium to up to 10 years), hardcore Republicans (and their easily-duped flock) have attempted to suggest that Landrieu’s position somehow constituted a vote in favor of Internet taxation. When the Senator responded, the mainstream media ... market research, surveys and trends

SURVEY RESULTS FOR
TAXATION OF INTERNET COMMERCE

E-Commerce and Internet Taxation: Issues, Organizations, and Findings
When Tim Berners-Lee and Vice President Al Gore (right!) dreamed up the Internet, little did they envision the explosion of Internet commerce and dotcom mania. To prove the point, the Commerce Department reported in the fourth quarter of 1999 that consumers spent more than $5.3 billion in online sales and this accounted for 0.64 percent of the total retail sales for that quarter 1 . Add to this figure the exploding growth of business-to-business e-commerce and you have a pretty heady mix of economic prosperity and entrepreneurial activity. A report released by Stamford, Connecticut-based Gartner Group, stated that ... industry trends, business articles and survey research
Taxing E-Commerce: The Landscape of Internet Taxation
percent consumers save in taxes is going to come out of the so-called ... TAXATION OF INTERNET COMMERCE. 1.3. Camwions n Taxes cf the Sales and Use Type2 ... be over $32 billion, amounting to one-third of the State's general fund ... industry trends, business articles and survey research
RELATED NEWS
Internet age tax reforms needed
While you'll find candidates in local stores, you may find an infinite selection from Internet purveyors at prices the locals often can't match and, in these competitive times, with free and rapid shipping. By law, when that range hood shows up on your front porch with a receipt for, say, $200, you should file it away. When you file your next state income tax return, you should report that purchase so that you be assessed about $20 in "use taxes" to offset the sales taxes that you would have paid on a local purchase. A few folks obey that law, but by one official estimate, 99% of Internet sales escape the tax ... market trends, news research and surveys resources
Democrats Seek to Tax the Internet, by Ross Kaminsky
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INFORMATION RESOURCES

Origin-Based Taxation of Internet Commerce
Origin-Based Taxation of Internet Commerce. by Andy Wagner and Wade Anderson. Andy Wagner is a Staff Director for Law -- Tax with FDX Corp., Memphis, and ... technology research, surveys study and trend statistics
Internet Taxation: Issues and Legislation in the 109th Congress
Congress is involved in issues of state and local taxation of Internet transactions because commerce conducted by parties in different states over the ... technology research, surveys study and trend statistics
Taxation of Internet Commerce by Zak Muscovitch
published in December 2005. Special Issue editor Mark A. Fox asked authors to submit additional comments regarding their articles. When I originally wrote this paper in late 1996, the Internet was not the mainstream, robust medium that it is today. The Internet was thought of as a novelty of sorts and was frequently referred to as the “Information Superhighway”, a term that sounds somewhat campy today. Furthermore, the “Internet” had to be defined and described in the paper because many readers were not familiar with what the Internet actually was. As far as I am aware, this was the first published paper ...
REAL TIME
TAXATION OF INTERNET COMMERCE
QUESTIONS AND ANSWERS
National Internet Sales Tax Bill Introduced
Senator Ernest "Fritz" Hollings (D-SC) has introduced a bill that would place a 5 percent national sales tax on Internet sales and other mail order and catalog sales that are not now subject to sales taxes.   The bill, entitled the Sales Tax Safety Net and Teacher Funding Act, (S1433) targets companies that, under rulings by the US Supreme Court, are not required to pay local sales taxes. Such transactions include out -of-state sales where the seller does not have a physical presence (nexus) in the customer's state.  The Treasury Department would, under the Hollings ...
WikiAnswers - Internet Marketing Questions including "Who is ...
No, you cannot sell products from this site. You can have links to your products and website from your WikiAnswers profile... Popularity: 1   •   Tools:  Recategorize How can one use the Internet to get leads to physicians with insurance collection problems anywhere in the US? What you will want to do is more than likely rent a list from a broker. You would study the demographic of unemployment or income... Popularity: 1   •   Tools:  Recategorize How do you use online public access? Go to the public access point, place identity in slot then email your first ...