Sales and Use Taxes and Interstate Internet Transactions: A Comprehensive Overview

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,...

In this article, authors Brian Barrett, Alan Pearce, and Charles Helein survey the existing literature on sales and use taxes and interstate internet sales, and provide a comprehensive analysis to help in shaping future sales and use tax policy.