United States Taxation of E-Commerce

The rapid growth of e-commerce has fueled a debate about the taxation of such commerce. There are concerns about the impact of e-commerce on state and local sales tax collections. These concerns arise because, while states can impose a tax on residents' purchases from out-of-state vendors, they cannot impose an obligation on those vendors to collect the tax unless the vendor has a substantial presence, or nexus, in the state.

The following questions have been addressed in this article:

How Sales and Use Taxes are applicable to Electronic Commerce?
What is the Streamlined Sales Tax Project?


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