E-Commerce: Recent Developments in State Taxation of Online Sales

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dc.contributor.authorBeebe, Joyceen_US
dc.contributor.orgJames A. Baker III Institute for Public Policyen_US
dc.date.accessioned2017-11-27T21:51:39Zen_US
dc.date.available2017-11-27T21:51:39Zen_US
dc.date.issued2017en_US
dc.descriptionOver the last four decades, the aggregate sales tax base across all states has contracted, creating financial issues for states that rely heavily on sales taxes. This has prompted greater interest among states in taxation of remote online sales as a potential source of revenue, as e-commerce transactions and total sales continue growing at a rapid pace. Public finance fellow Joyce Beebe discusses state and federal legislation aimed at granting states greater authority to collect sales taxes on remote online sales, as well as obstacles to those efforts.en_US
dc.identifier.citationBeebe, Joyce. "E-Commerce: Recent Developments in State Taxation of Online Sales." <i>Issue Brief,</i> 07.13.17, (2017) James A. Baker III Institute for Public Policy: <a href="https://www.bakerinstitute.org/research/state-taxation-online-sales/">https://www.bakerinstitute.org/research/state-taxation-online-sales/</a>.en_US
dc.identifier.urihttps://hdl.handle.net/1911/98849en_US
dc.language.isoengen_US
dc.titleE-Commerce: Recent Developments in State Taxation of Online Salesen_US
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