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

Angelini, James P.; Shaw, Lewis
January 2004
Journal of State Taxation;Winter2004, Vol. 22 Issue 3, p19
Academic Journal
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.


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