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Submitted by mikeymyles on May 17, 2007
Category: Technology
Words: 2718 | Pages: 11
Views: 205
Popularity Rank: 37,570
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Internet expansion brings to the forefront many issues. These issues include Internet taxation, as well as taxes to other remote sales. Current law does not allow the remittance and collection of sales taxes on companies who do not have a presence or nexus in that state. This leaves many Internet transactions tax-free and prompts states to address the issue of revenue loss and the effect Internet growth has on revenue collection.
Background
In 1999, the National Conference of State Legislatures (NCSL) and the National Governors Association tasked state revenue departments with the responsibility of evaluating the sales-tax system, as it existed at that time, and to radically simplify the system (Field, 2005). Online retailers have long fought against such moves. They have done so both because of the complexity of the various states tax codes and because whichever company would first require its customers to pay sales taxes would face a competitive disadvantage (eWeek, 2003).
Argument Against Internet Sales Taxes
Remote Sales and Taxation Issue
In the case of Quill Corp. v. North Dakota, the Supreme Court ruled that only states that have a substantial nexus could be made to remit and collect use taxes. A ¡§substantial nexus¡¨ has been defined as a physical presence and does not include companies whose only connection to the state is through phone, Internet, or mail. In the Quill decision, the court ruled that requiring collection of sales taxes would create an unconstitutional burden on commerce because there are too many differences in tax rates, requirements for record keeping, and exemptions allowed.
Uniformity
Before any taxation is imposed upon any e-business, there should be uniform definitions of exactly what types of sales are to be taxed and what is not. Currently, the 45 states that tax sales have several differing (and sometimes conflicting) definitions on what constitutes a...
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