(Download) "Rethinking the Role of the Dormant Commerce Clause in State Tax Jurisdiction." by Virginia Tax Review # Book PDF Kindle ePub Free
eBook details
- Title: Rethinking the Role of the Dormant Commerce Clause in State Tax Jurisdiction.
- Author : Virginia Tax Review
- Release Date : January 22, 2004
- Genre: Industries & Professions,Books,Business & Personal Finance,
- Pages : * pages
- Size : 312 KB
Description
I. INTRODUCTION One of the greatest controversies in the field of state taxation today concerns the constitutional authority of the states to impose sales or use taxes on goods purchased over the Internet. (1) Forty-five states currently impose general retail sales and use taxes on most tangible goods that are purchased or used within their borders. (2) Together, these taxes impose a one-time exaction on most goods ultimately consumed within the taxing state, regardless of the seller's location. Sales and use taxes are vital to the states' present fiscal health, accounting for 33 percent of state tax revenue nationwide (3) and more than $183 billion annually. (4)
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