skip to main content

CAPTURING TAX REVENUE ON INTERNET SALES: ABANDONING THE STREAMLINED AGREEMENT FOR ORIGIN SOURCING

Dale A. Sevin

Ariz. L. Rev., Vol.56 pp.249-1257, 2014 [Periódico revisado por pares]

Texto completo disponível

Citações Citado por
  • Título:
    CAPTURING TAX REVENUE ON INTERNET SALES: ABANDONING THE STREAMLINED AGREEMENT FOR ORIGIN SOURCING
  • Autor: Dale A. Sevin
  • Assuntos: Characteristics; Responsibility; Corresponding; Nevertheless; Considerable; Transactions; Introduction; Transaction; Theoretical; Substantial; Civil Procedure; Communications Law; Computer & Internet Law; Constitutional Law; Contracts Law; Governments; International Trade Law; Tax Law; Transportation Law
  • É parte de: Ariz. L. Rev., Vol.56 pp.249-1257, 2014
  • Descrição: ... INTRODUCTION As e-commerce has continued to grow over the last quarter of a century, some Internet sellers have had a competitive advantage over sellers who maintain their brick-and-mortar stores because state and local governments cannot always require Internet sellers to collect sales tax on their transactions. ... The SSUTA requires states to adopt certain measures aimed at reducing the burden on interstate commerce that results from requiring remote sellers to collect sales taxes for numerous jurisdictions. ... In removing due process concerns from a state's requirement that Internet sellers collect and remit sales tax, the Quill holding opened the door for Congress to redefine the substantial nexus test, and thus authorize states to require that remote sellers collect and remit sales tax. ... In effect, the Marketplace Equity Act casts aside Quill 's physical presence test for a substantial economic presence test, where states may require sales tax collection only for businesses with substantial economic presence in the state. ... The Burden on Interstate Commerce Another distinguishing feature of the origin sourcing rule is that it will not require a business to comply with the hundreds of taxing jurisdictions in the United States.
  • Idioma: Inglês

Buscando em bases de dados remotas. Favor aguardar.