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Internet Sales Tax

BNA's Web Watch is prepared by Laura Gordon-Murnane. Documents and Reports are arranged first by federal government, state governments, international governments, and nongovernment organizations. E-mail suggestions for future weekly topics always welcome.

Recent BNA Articles on Internet Sales Taxation

"Legislative Approval of Streamlined Agreement Not Assured; Concerns About Revenue, Local Control Will Inform Debate Legislative Approval of Streamlined Agreement Not Assured; Concerns About Revenue, Local Control Will Inform Debate." Tax Management Estates, Gifts and Trusts Journal (2003 01/3/03)

Subscribers to Tax Management can obtain the article. Non-subscribers who want to purchase a copy of the article should contact BNA PLUS at 800-452-7773 or (202) 452-4323 M-F 8:30 a.m. to 7:00 p.m. ET
Email: bnaplus@bna.com

Federal Government
Department of Commerce – US Census Bureau - E-Stats 2000 E-commerce Multi-sector Report (March 18, 2002) - Second official snapshot of e-commerce for key sectors of the economy

Nongovernment Organizations

Brookings Institute
Tax Simplification: Issues and Options House Committee on Ways and Means, July 17, 2001 William G. Gale, Joseph A. Pechman Senior Fellow, Economic Studies

Business Roundtable
State Tax Simplification Criteria for the Digital Economy (July 2002)

BRT Testimony to Streamlined Sales Tax Project Implementing States Comments to the Streamlined Sales Tax Implementing States (September 13, 2002)

Center for Business and Economic Research (CBER)
University of Tennessee - State and Local Sales Tax Revenue Losses from E-Commerce: Updated Estimates, by Donald Bruce and William F. Fox. Prepared for the Institute for State Studies (ISS), Salt Lake City, Utah. (September 2001)

State and Local Sales Tax Revenue Losses from E-Commerce: Tennessee Summary (October 2001)

Competitive Enterprise Institute
Testimony On The Internet Sales Tax by Michael S. Greve (August 1, 200)

Tax Simplification To What End? Today’s Simplification Could Be Tomorrow’s Higher Sales Taxes by Jessica Melugin (August 1, 2001)

Heritage Foundation
The NGA's Misguided Plan to Tax the Internet and Create a New National Sales Tax ADAM D. THIERER (February 4, 2000)

Information Technology Association Of America
Understanding the Capabilities and Limitations of Technology in Reducing Sales Tax Compliance Burdens

Multistate Tax Commission
State Membership

National Governors Association
Sales Tax Simplification (position statement) (October 18, 2002)

National Taxpayers Union
The Tax That Wouldn’t Die… Internet Taxation Once Again Rears Its Ugly Head NTU Issue Brief 140 by Eric V. Schlecht (November 27, 2002)

Nelson A. Rockefeller Institute of Government
State Revenue Report No. 49, State Tax Revenue Decline Accelerates (September 2002)

Streamlined Sales Tax Implementing States
Streamlined Sales Tax Project Update (July 2002)

Streamlined Sales Tax Project
Streamlined Sales Tax Project Taxes Affected by SSTP Act and Agreement (June 11, 2002)

Streamlined Sales Tax Project Rounding Issues Paper Final (January 24, 2002)