Dèjà Vu on Main Street: How History Repeats Itself in a Virtual World

Daily Tax Report: State provides authoritative coverage of state and local tax developments across the 50 U.S. states and the District of Columbia, tracking legislative and regulatory updates,...

Technology and taxation have never been simple. Recent Congressional and state attempts to tax remote sales are a flashback to the early days of taxing software. In today's world, one state's in-state seller is another state's remote seller and the products and services sold may not have a physical world equivalent. In this article, Katherine Gauntt takes you on a trip down memory lane by examining the parallel paths of technology and taxation and illustrating how our failure to design tax law specific to the virtual business models continues to haunt us.

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