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Use Tax Issues

WEBSITES

Advisory Commission on Electronic Commerce [IA][Direct] - Created by the U.S. Congress to study federal, state, local, and international taxation and tariffs on transactions using the Internet and Internet access.
Associated Industries of Missouri v. Lohman [IA][Direct] - Upheld the "additional use tax" for products purchased outside the state and used, stored or consumed within the state.
E-Fariness Coalition [IA][Direct] - Coalition of businesses advocating that traditional taxes should extend to the internet.
Fight Internet Taxes [IA][Direct] - Online petition campaign urging the U.S. Congress to "leave the Internet a tax-free zone." A project of the Heritage Foundation.
Internet Tax Fairness Coalition [IA][Direct] - Alliance of business, consumer, retail, technology, and communications industry groups that supports the fair and equitable tax treatment of the Internet and online services.
Internet Tax Freedom Act [IA][Direct] - Legislation aimed at "keeping the heavy hand of government off the Internet." From Representative Christopher Cox.
Software Industry Issues: Tax [IA][Direct] - Links to American and international sites on internet sales tax.
State Taxes on Electronic Commerce [IA][Direct] - Discusses use tax which is imposed by states to collect taxes on sales which do not take place in their state. The tax is meant to insure that all purchases are taxed, whether purchased locally or from out of state sellers.

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