Internet Taxation in the U.S.A.

Paper Summary:

This paper presents arguments supporting a tax-free zone and the arguments in opposition to a tax-free zone. It also looks at the current status of the law and shows which steps are required to resolve the issue.

From the Paper:

"To begin the analysis of the situation, definition of some terms is necessary. When a transaction occurs between a seller and a buyer, the seller may be required to collect applicable state and local sales tax from the buyer. The requirement is based on whether or not the seller has a physical presence , referred to as nexus, in the state where the sale occurred. Examples of nexus would be a retail store or a warehouse in the state. The companies with a number of physical locations are generally referred to as brick-and-mortar entities. If the seller does not have nexus in the state, they are not required to collect sales tax. The buyer may be required by the state to pay a use tax to the state. Most mail order sellers and Internet, e-commerce, sellers have nexus in few states and localities. In many case they have only one location."

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