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Burks Oakley

Amazon sales tax: The company's position on state sales tax is unfair and unethical. - ... - 0 views

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    Another good article about Internet sales taxes - arguments from both sides.
Burks Oakley

Amazon Takes Sales Tax War to California - NYTimes.com - 0 views

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    Important in the ongoing discussion about online sales taxes
Burks Oakley

Amazon Backs End to Online Sales Tax in California - NYTimes.com - 0 views

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    Good article about the issues related to online sales taxes
Burks Oakley

Digital Domain - Sorry, Shoppers, but Why Can't Amazon Collect More Tax? - NYTimes.com - 0 views

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    Good article about Amazon and Internet sales taxes
Burks Oakley

Editorial - Yes, You Owe That Tax - NYTimes.com - 3 views

    • Burks Oakley
       
      What about local municipalities? They are losing tax revenue as well.
  • They also cost the states billions of dollars a year in lost sales tax revenue — money that cash-starved states cannot afford to forgo.
Yvonne Garth

Internet Sales Tax Fairness | The New Rules Project - 1 views

  • In a 1992 decision, Quill v. North Dakota, the U.S. Supreme Court ruled that retailers are exempt from collecting sales taxes in states where they have no physical presence, such as a store, office, or warehouse.   (The legal term for this physical presence is "nexus.")    Although the case dealt with a catalog mail-order company, the ruling has subsequently been applied to all remote sellers, including online retailers. The Court said that requiring these companies to comply with the varied sales tax rules and regulations of 45 states and some 7,500 different local taxing jurisdictions would burden interstate commerce.

    • Yvonne Garth
       
      Here's an article on the "U.S. Supreme Court ruling on online Internet sales in North Dakota."
  • In a 1992 decision, Quill v. North Dakota, the U.S. Supreme Court ruled that retailers are exempt from collecting sales taxes in states where they have no physical presence, such as a store, office, or warehouse.   (The legal term for this physical presence is "nexus.")    Although the case dealt with a catalog mail-order company, the ruling has subsequently been applied to all remote sellers, including online retailers. The Court said that requiring these companies to comply with the varied sales tax rules and regulations of 45 states and some 7,500 different local taxing jurisdictions would burden interstate commerce.

  • It disadvantages local businesses.  Exempting online retailers from having to collect sales tax, as regular stores must, gives these companies a 4 to 9 percent price advantage over local stores — a sizable competitive advantage in retailing.
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    Very good article on the subject of internet tax laws and the future.
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    Here is an article on how the "Internet Sales Tax Could Go National."
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