TITLE

The Relation of Electronic Commerce and Sales Taxes: A Consumer Survey

AUTHOR(S)
Angelini, James P.; Shaw, Lewis
PUB. DATE
January 2004
SOURCE
Journal of State Taxation;Winter2004, Vol. 22 Issue 3, p19
SOURCE TYPE
Academic Journal
DOC. TYPE
Article
ABSTRACT
Examines consumer knowledge of sales taxes on Internet purchases in the U.S. Relevant on the electronic commerce sales tax issues; Savings from online purchases from the sales tax perspective; Consumer awareness of the sales tax moratorium on Internet commerce; Effect of the imposition of sales tax on consumer purchasing patterns.
ACCESSION #
12421796

 

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